SAT Issues New Rules for Claiming Treaty Benefits

Tax Analysis:September 21, 2015/China

On 27 August 2015, the State Administration of Taxation (SAT) issued new procedural guidance (Bulletin 60) on claiming tax benefits under China’s double taxation agreements (DTAs) and international transportation agreements (ITAs). (Tax Analysis:September 21, 2015/China)

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Bulletin 60 aims to substantially simplify the process for obtaining treaty benefits and will apply as from 1 November 2015.

This newsletter explains following topics;

  1. Background
  2. Highlights of Bulletin 60
  3. Deloitte's comments

>> Click for Japanese [中国国家税務総局が租税条約の恩典享受に関する新規定を公布]

(232KB, PDF)

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