Circular 698 definition

Circular 698 means the Circular regarding strengthening the Administration of Enterprise Income Tax on Equity Transfers by Non-Resident Enterprises issued by the State Administration of Taxation of the PRC on 10 December 2009 (Guoshuihan [2009] No. 698), and any amendment, implementing rules, or official interpretation thereof or any replacement, successor or alternative legislation having the same subject matter thereof;
Circular 698 has the meaning set forth in Section 9.12(d).
Circular 698 means Notice on Strengthening the Management of Enterprise Income Tax Collection of Proceeds from Equity Transfers by Non-Resident Enterprises Guoshuihan 2009 No. 698, issued by State Administration of Taxation of the PRC on December 10, 2009.

Examples of Circular 698 in a sentence

  • Compared with previous national advice under Circular 6/98 and PPG3 (now rescinded), PPS3 gives more scope for the consideration of thresholds, related to local circumstances “where viable and practicable”.

  • The Panel Chair will advise the employee, in writing providing at least 7 days’ notice that they are required to attend a disciplinary hearing, detailing the date, time, venue and allegations to be considered, including a copy of the Investigation Report and its possible consequences.

  • Circular 6/98 Planning and Affordable Housing will continue to apply, within the framework of policy set out in this guidance.

  • Compared with previous national advice under Circular 6/98 and PPG3 (now rescinded), PPS3 gives more scope for the consideration of thresholds related to local circumstances “where viable and practicable”.

  • Compared with previous national advice under Circular 6/98 and PPG3 (now rescinded), the Government’s previous statement on planning for housing (PPS3) gave more scope for the consideration of thresholds, related to local circumstances “where viable and practicable” and this is continued in the NPPF.


More Definitions of Circular 698

Circular 698 means Circular 698 issued by the PRC State Administration of Taxation on December 10, 2009, titled “Notice on Strengthening the Administration of Enterprise Income Tax on Income Derived from Equity Transfer Made by Non-Resident Enterprise” (关于加强非居民企业股权转让所得企业所得税管理的通知), effective as of January 1, 2008, as modified and supplemented by Public Notice No. 7, and any PRC Laws in force from time to time that operate to restate, amend, supplement or repeal any of the aforesaid regulation or any part thereof.
Circular 698 means the Notice of the State Administration of Taxation on Strengthening the Management of Enterprise Income Tax Collection of Proceeds from Equity Transfers by Non-resident Enterprises, Guoshuihan [2009] No. 698.
Circular 698 means Circular 698 issued by the PRC State Administration of Taxation on December 10, 2009, titled “Notice on Strengthening the Administration of Enterprise Income Tax on Income Derived from Equity Transfer Made by Non-Resident Enterprise” (关于加强非居民企业股权转让所得企业所得税管理的通知), effective as of January 1, 2008, and any PRC Laws in force from time to time that operate to restate, amend or repeal any of the aforesaid regulation or any part thereof.
Circular 698 means the “Notice on Strengthening the Administration of Enterprise Income Tax on Incomes from Non-resident Enterprises’ Equity Transfers, Guo Xxxx Xxx [2009] No. 698” promulgated on December 10, 2009 by the State Administration of Taxation of the People’s Republic of China.
Circular 698 shall have the meaning set forth in Section 6.11(a).
Circular 698 has the meaning set forth in Paragraph ‎1.4 of this Schedule 6.01;
Circular 698 means the Notice of the Ministry of Finance and the State Administration of Taxation Regarding Several Issues on Corporate Income Tax Treatment for Corporate Reorganization (《财政部、国家税务总局关于企业重组业务企业所得税处理若干问题的通知》) issued on April 30, 2009.