Circular of the State Administration of Taxation on Issues concerning the Interpretation of Implementing Independent Individual Labor Services Clauses in Tax Treaties
Circular of the State Administration of Taxation on Issues concerning the Interpretation of Implementing Independent Individual Labor Services Clauses in Tax Treaties
Circular of the State Administration of Taxation on Issues concerning the Interpretation of Implementing Independent Individual Labor Services Clauses in Tax Treaties
Guo Shui Han Fa [1990] No. 609
June 12, 1990
Tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, and sub-bureaus of the Offshore Oil Tax Bureau,
In the course of implementing Chinese-foreign double taxation avoidance treaties, tax bureaus of some provinces and cities have reported that some foreign engineering technicians employed by foreign companies to work in contracted engineering projects and labor service projects in China, when filing their individual income tax returns, have claimed that they are employed on a freelance basis rather than as employees of their respective companies and that the labor services they provide are independent individual labor services.
......
Guo Shui Han Fa [1990] No. 609
June 12, 1990
Tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, and sub-bureaus of the Offshore Oil Tax Bureau,
In the course of implementing Chinese-foreign double taxation avoidance treaties, tax bureaus of some provinces and cities have reported that some foreign engineering technicians employed by foreign companies to work in contracted engineering projects and labor service projects in China, when filing their individual income tax returns, have claimed that they are employed on a freelance basis rather than as employees of their respective companies and that the labor services they provide are independent individual labor services.
......