China-Japan Tax Convention Covers Japanese New Taxes
[2012-12-11 15:19:53]
Announcement No. 49, 2012 of the State Administration of Taxation of China
China and Japan authorities have agreed on application of China-Japan Tax Convention to Japanese new-added Special Income Tax for Reconstruction and Special Corporation Tax for Reconstruction, both of which are based on and of the same essence as the Japanese income tax and corporation tax listed under the Japan tax-categories clause in the China-Japan Tax Convention.
This Announcement shall take effect upon its issuance.
The State Administration of Taxation of China
December 4, 2012
Source: ETCN
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