Announcement of the State Taxation Administration on the Entry into Force and Implementation of the Competent Authority Agreement Regarding the Interpretation of Article 19 of the Agreement Between the Government of the People's Republic of China and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Tax Evasion with Respect to Taxes on Income
This document announces the entry into force and implementation of a competent authority agreement that interprets Article 19 of the China-U.S. double taxation avoidance agreement, providing clarity on tax treatment for certain income.