On May 6, 2013, the State Administration of Taxation (the “SAT”) issued the Announcement on Issues Relating to the Collection of Enterprise Income Tax on Labour Services Provided by Personnel Dispatched by Non-resident Enterprises within the Territory of China (SAT Announcement [2013] No. 19, “Announcement 19”), which clarifies the enterprise income tax treatment, tax filing procedures, principles for tax collection and administration as well as other tax-related matters for secondment arrangements. Announcement No. 19 will come into effect on June 1, 2013, and will apply to unsettled matters that have taken place prior to the effective date.