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Non-resident enterprise (NRE) (非居民企业)
Practical Law UK Glossary 9-602-2987 (Approx. 2 pages)
Glossary
Non-resident enterprise (NRE) (非居民企业)
A term used in the context of Chinese enterprise income tax (EIT). An NRE is an enterprise that is established and actually managed in a jurisdiction other than China and either:
- Has established an office or agency within China.
- Has not established an office or agency within China but earns income within China.