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China Announcement Clarifying VAT Rules for Cross Border Services

|Approved Changes|China
China

China's State Administration of Taxation has published Announcement No. 69/2016 and a related policy interpretation on the value added tax (VAT) rules for resident individuals and entities providing certain cross-border services. The announcement clarifies documentation requirements to obtain the VAT exemption for the following services:

  • For construction services provided overseas, additional documentation proving the services were provided overseas is not required as long as the relevant …

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