How is Stamp Tax applied if the execution is outside of China?

How is Stamp Tax applied if the execution is outside of China?

The parties to a taxable document signed outside China are liable to pay the Stamp Tax only when they first 'use' the document in China. The term 'use' is considered to include enforcement, registration, and filing of the document with government agencies as well as the document's submission into evidence during the course of legal proceedings.

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