Circular of the State Administration of Taxation on the Interpretation and Implementation of Certain Provisions in the Double Taxation Agreement between the Governments of China and India
Circular of the State Administration of Taxation on the Interpretation and Implementation of Certain Provisions in the Double Taxation Agreement between the Governments of China and India
Circular of the State Administration of Taxation on the Interpretation and Implementation of Certain Provisions in the Double Taxation Agreement between the Governments of China and India
Gui Shui Fa [1994] No.257
October 22, 1994
The Agreement between the Government of the People's Republic of China and the Government of the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Invasion with Respect to Taxes on Income (hereinafter referred to as the "Agreement") has entered into force and will be implemented from January 1, 1995. The interpretation and implementation of certain provisions of the Agreement are hereby clarified by the State Administration of Taxation (the “SAC”) as follows:
1. Regarding Article 5 “Permanent Establishment”
The furnishing of services by a company or enterprise of China or India through employees or other personnel in the other Contracting State that continues for a period or periods aggregating more than 183 days shall be regarded as a permanent establishment, and should be taxed in accordance with Article 7 “Business Profits” of the Agreement.
......
Gui Shui Fa [1994] No.257
October 22, 1994
The Agreement between the Government of the People's Republic of China and the Government of the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Invasion with Respect to Taxes on Income (hereinafter referred to as the "Agreement") has entered into force and will be implemented from January 1, 1995. The interpretation and implementation of certain provisions of the Agreement are hereby clarified by the State Administration of Taxation (the “SAC”) as follows:
1. Regarding Article 5 “Permanent Establishment”
The furnishing of services by a company or enterprise of China or India through employees or other personnel in the other Contracting State that continues for a period or periods aggregating more than 183 days shall be regarded as a permanent establishment, and should be taxed in accordance with Article 7 “Business Profits” of the Agreement.
......