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China: Double Tax Treaties


This page was last updated on 29 July 2019.

China has avidly followed a policy of negotiating double tax avoidance treaties and continues to do so. The PRC is also in the process of signing new tax treaties that replace existing ones. On 23 March 2019, the Chinese and Italian governments signed a new tax treaty. The main aim of this treaty is to encourage investment between the two countries and firm up company taxation.

In addition to the 110 existing double tax treaties, China currently has nine tax information exchange agreements (TIEAs) in force. These are with the following territories: Argentina, Bahamas, Bermuda, British Virgin Islands, Cayman Islands, Guernsey, Isle of Man, Jersey, Liechtenstein and San Marino.

China has totalisation agreements in force with nine countries, namely Canada, Denmark, Finland, Germany, Luxembourg, the Netherlands, South Korea, Spain and Switzerland. There are also totalisation agreements that have been signed but have not yet entered into force with France, Japan and Serbia.


Latest China Treaty Updates

Treaty Update: China - Spain
11 December, 2018
On November 28, 2018, China and Spain signed a DTA.
Treaty Update: China - Angola
26 October, 2018
On October 9, 2018, Angola and China signed a DTA.
Treaty Update: China - Gabon
12 October, 2018
On September 1, 2018, China and Gabon signed a DTA.
Treaty Update: China - Congo, Republic of the
02 October, 2018
On September 5, 2018, China and the Republic of the Congo signed a DTA.
Treaty Update: China - Hong Kong
17 September, 2018
On September 6, 2018, a TIEA between China and Hong Kong entered into force.
Treaty Update: China - Chile
09 August, 2018
On May 29, 2018, China and Chile signed a DTA.
Treaty Update: China - Ukraine
01 March, 2018
Meeting on February 8, 2018, China and Ukraine agreed to renegotiate their DTA.
Treaty Update: India - China
20 February, 2018
India's Government reported on February 7, 2018, that the Cabinet had approved the signature and ratification of a DTA Protocol with China.
Treaty Update: New Zealand - China
24 August, 2017
New Zealand and China held a second round of DTA negotiations on August 14.
Treaty Update: China - Pakistan
19 December, 2016
A third Protocol to China's double tax agreement with Pakistan was signed on December 8.
Treaty Update: China - Macau
28 July, 2016
A third Protocol to the China-Macau double tax agreement was signed on July 19, 2016.
Treaty Update: Kenya - China
30 June, 2016
Kenya and China are in the process of negotiating a DTA, it was announced during a bilateral meeting on June 9.
Treaty Update: Russia - China
05 February, 2016
Russia's lower house of Parliament on January 27, 2016, approved a law to ratify the 2014 DTA with China.
Treaty Update: Zimbabwe - China
10 December, 2015
Zimbabwe's tax authority announced the signing of a DTA with China on December 1.
Treaty Update: Germany - China
06 November, 2015
Germany's upper house of Parliament approved draft law 396/15 on October 16, 2015, which would ratify the pending DTA signed with China.
Treaty Update: Hong Kong - China
22 October, 2015
Hong Kong issued an Order to ratify the DTA signed with Mainland China on October 2, 2015.
Treaty Update: Taiwan - China
03 September, 2015
Taiwan and China signed a DTA on August 25, 2015.
Treaty Update: China - Chile
09 June, 2015
China signed a DTA with Chile on May 25, 2015.
Treaty Update: China - Russia
04 June, 2015
China and Russia signed a DTA on May 8, 2015.
Treaty Update: Russia - China
25 March, 2015
The Russian Government confirmed on March 18, 2015, that it has agreed to sign a Protocol with China to amend their DTA.
Treaty Update: China - Switzerland
02 February, 2015
The DTA between China and Switzerland became effective on January 1, 2015.
Treaty Update: China - France
13 January, 2015
According to preliminary media reports, the DTA between China and France came into effect on January 1, 2015.
Treaty Update: China - Estonia
16 December, 2014
China signed a protocol to amend its DTA with Estonia on December 9, 2014.
Treaty Update: France - China
02 December, 2014
The French President signed a law to ratify the DTA with China on November 26, 2014.
Treaty Update: China - Russia
16 October, 2014
China signed a new DTA with Russia on October 13, 2014.
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