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China Double Taxation Prevention Treaties



 








China is a signatory to a Treaty for the Prevention of Double Taxation with many countries all over the world.
Draft agreements with additional countries are at the discussion stages.
A Double Taxation Prevention Treaty, in principle, enables offsetting tax paid in one of 2 countries against the tax payable in the other, in this way preventing double taxation.
Another important factor is the grant of an exemption or tax at a reduced rate on certain receipts such as interest, royalties, dividends, capital gains and others that are connected with a transaction carried out between parties associated with the Double Taxation Prevention Treaty.
When certain income is taxable under the Chinese Income Tax Ordinance but there is an exemption (reduced tax) under any Taxation Treaty, the income is taxed, if at all, but only according to the provisions of the Taxation Treaty.

Double Taxation Agreements: List of Countries, December 2008


Albania Algeria Armenia
Australia Austria Azerbaijan
Bahrain Bangladesh Barbados
Belarus Belgium Brazil
Brunei Bulgaria Canada
Croatia Cuba Cyprus
Czech Rep. Denmark Egypt
Estonia Finland France
Georgia Germany Greece
Hong Kong Hungary Iceland
India Indonesia Iran
Ireland Israel Italy
Jamaica Japan Kazakhstan
Korea (Rep) Kuwait Kyrgyz Rep
Laos Latvia Lithuania
Luxembourg Macao Macedonia
Malaysia Malta Mauritius
Mexico Moldova Mongolia
Montenegro Morocco Nepal
Netherlands New Zealand Nigeria
Norway Oman Pakistan
Papua New Guinea Philippines Poland
Portugal Qatar Romania
Russia Saudi Arabia Serbia
Seychelles Singapore Slovakia
Slovenia South Africa Spain
Sri Lanka Sudan Sweden
Switzerland Tajikistan Thailand
Trinidad & Tobago Tunisia Turkey
Ukraine UAE UK
USA Uzbekistan Venezuela
Vietnam    








Austria Double Taxation Prevention Treaty | Brazil Double Taxation Prevention Treaty | Bulgaria Double Taxation Prevention Treaty | Canada Double Taxation Prevention Treaty | China Double Taxation Prevention Treaty | Cyprus Double Taxation Prevention Treaty | Czech R. Double Taxation Prevention Treaty | Estonia Double Taxation Prevention Treaty | Finland Double Taxation Prevention Treaty | France Double Taxation Prevention Treaty | Germany Double Taxation Prevention Treaty | Greece Double Taxation Prevention Treaty | Hungary Double Taxation Prevention Treaty | India Double Taxation Prevention Treaty | Iran Double Taxation Prevention Treaty | Ireland Double Taxation Prevention Treaty | Israel Double Taxation Prevention Treaty | Italy Double Taxation Prevention Treaty | Japan Double Taxation Prevention Treaty | Latvia Double Taxation Prevention Treaty | Lithuania Double Taxation Prevention Treaty | Malta Double Taxation Prevention Treaty | Netherlands Double Taxation Prevention Treaty | Poland Double Taxation Prevention Treaty | Portugal Double Taxation Prevention Treaty | Romania Double Taxation Prevention Treaty | Russia Double Taxation Prevention Treaty | Serbia and Montenegro Double Taxation Prevention Treaty | Slovakia Double Taxation Prevention Treaty | Slovenia Double Taxation Prevention Treaty | Turkey Double Taxation Prevention Treaty | U.K. Double Taxation Prevention Treaty | Vietnam Double Taxation Prevention Treaty
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