Circular of the State Administration of Taxation on Defining the Scope with regard to the Teacher and Researcher Clauses in Tax Treaties Concluded by China and Foreign Countries

Circular of the State Administration of Taxation on Defining the Scope with regard to the Teacher and Researcher Clauses in Tax Treaties Concluded by China and Foreign Countries


Circular of the State Administration of Taxation on Defining the Scope with regard to the Teacher and Researcher Clauses in Tax Treaties Concluded by China and Foreign Countries

Guo Shui Han [1999] No.37

January 15, 1999

Recently, the tax authorities of some regions reported that in implementing tax exemption clauses in Chinese-foreign tax treaties relating to teachers and researchers, it is not easy to determine the scope of the universities, colleges, schools, educational institutions or scientific research institutions of China in which residents of foreign contracting countries thereto conduct teaching, lecturing or scientific research activities as teachers or researchers.
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