Supplementary Notice of the State Administration of Taxation on Issues Concerning the Interim Measures for the Administration of Treatment under Tax Treaties for Non-Residents

This document provides supplementary guidance on the implementation of the interim measures for non-residents enjoying treatment under tax treaties. It has been fully abolished and replaced by the Announcement of the State Administration of Taxation on Issuing the Measures for the Administration of Treatment under Tax Treaties for Non-Resident Taxpayers (Announcement No. 60 of 2015).