exemptions may judge by themselves the conditions for enjoying such treatment. They can choose to enjoy the treatment upon self-filing or through withholding agents, and relevant documentation shall be retained for future inquiries. For details of the agreements, please refer to the tax treaty section on the website of the State Administration of Taxation. Website address of tax treaty section: https://www.chinatax.gov.cn/chinatax/n810341/n810770/common_list_ssty.html
