| Circular of the State Administration of Taxation of the People's Republic of China, on Explanations of the Taxation Agreement and Several Article in the Taxation Protocol between the Governments of Mexico and China |
| Friday,July 06,2007 Posted: 10:32 BJT(0232 GMT) CAITEC |
Governments of Mexico and China signed agreement and protocol that aim to avoid double taxation and prevent tax evasion (hereinafter referred to as “Agreement” and “Protocol”), which shall take effect as from Jan 1, 2007. Several articles of the Agreement and Protocol are now interpreted as follows: 1. articles on ＂standing insititutions＂; 2. articles on “bonus stock”; 3. articles on interest; 4. articles on “use charge of franchise”; 5. articles on “usance”; 6. articles on “individual labor service”; 7. articles on “director fee”; 8. articles on “negotiating procedures ”; 9. articles on “information exchange”; 10. articles on “anti-agreement-abuse”; 11. articles on “interest restriction”; Jan 28, 2007 (All information published in this website is authentic in Chinese. English is provided for reference only. ) |
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