Core Points - The article discusses the management measures for non-resident taxpayers to enjoy treaty benefits, which can reduce or exempt corporate income tax and individual income tax obligations according to domestic tax laws [1] - Tax treaties serve as a "passport" on the international tax stage, facilitating international economic cooperation and providing eligible non-resident taxpayers with a green channel to enjoy tax reductions and avoid double taxation [1] Summary by Sections - **Situation One**: Details regarding specific cases of non-resident taxpayers and their experiences with treaty benefits are provided [2] - **Situation Two**: Further examples and scenarios related to non-resident taxpayers' claims for treaty benefits are discussed [3] - **Situation Three**: Additional insights into the application of treaty benefits for non-resident taxpayers are presented [4] - **Situation Four**: More cases illustrating the complexities and nuances of treaty benefits for non-resident taxpayers are outlined [5] - **Situation Five**: Concludes with a summary of various situations faced by non-resident taxpayers in relation to treaty benefits [5]