国税函[2010]266号各省、自治区、直辖市和计划单列市国家税务局、地方税务局:关于对境外分行取得来源于境内利息所得扣缴企业所得税有关问题,现通知如下:一、税收协定列名的免税外国金融机构设在第三国的非法人分支机构与其总机构属于同一法人,除税收协定中明确规定只有 Guoshuihan [2010] No. 266 State Administration of Taxation and Local Taxation Bureau of Provinces, Autonomous Regions, Municipalities directly under the Central Government and Cities with Separate Plans: As for issues concerning the withholding of enterprise income tax on income from domestic interests obtained from overseas branches, the following is hereby notified: I. Taxation Agreement The name of the tax-free foreign financial institutions located in a third country unincorporated branches and their head office belong to the same legal entity, except in the tax agreement clearly stipulates that only