Full text · 原文
15 字
企业所得税,所有纳税人,金融业
Record · chinatax
ACC. 900066079
Notice of the State Administration of Taxation on Withholding Enterprise Income Tax on Interest Income Derived from Domestic Sources by Overseas Branches
国家税务总局关于境外分行取得来源于境内利息所得扣缴企业所得税问题的通知
Issuer
—
Date
2010-06-02
Instrument
notice
Cited by
0
This notice specifies the withholding enterprise income tax treatment for interest income obtained by overseas branches from sources within China, applicable to all taxpayers in the financial industry.