Hi Dave,
Thanks for your reply! I was reading Article 20 in China - Tax Treaty Documents in IRS (page 13) which defines the tax treaty exemption. However, I did not find information related to the 5-year limitation: https://www.irs.gov/pub/irs-trty/china.pdf
Could you please give me some instructions on where to find the 5-year limitation? Thank you in advance!
