On 11 September 2015, China's State Administration of Taxation (SAT) issued Announcement No. 60/2015 (dated 27 August). The announcement sets out new administrative measures concerning treaty benefit eligibility for non-resident entities and individuals.
Definition of Treaty Benefits
The definition of treaty benefits is expanded to not only include an exemption from or reduction of tax provided for under an agreement for the avoidance of double taxation, but also such benefits provided for…