06 March 2018

China provides interpretation on certain tax treaty articles

China's State Administration of Taxation (the SAT) released SAT Public Notice [2018] No. 11 (PN 11) on February 9, setting out interpretations on certain tax treaty articles. PN 11 becomes effective on April 1.

A Global Tax Alert, attached below, provides additional details.

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ATTACHMENT

Document ID: 2018-0501