Question: What is tax treaty treatment?

Answer: According to the "Announcement of the State Taxation Administration on Issuing the Measures for the Administration of Tax Treaty Benefits for Non-Resident Taxpayers" (State Taxation Administration Announcement [2019] No. 35), Article 4 states: "The term 'tax treaty benefits' in these Measures refers to the reduction or exemption of corporate income tax or individual income tax obligations that would otherwise be required under domestic tax laws, in accordance with the provisions of a tax treaty."