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  Home > Tax Information - Individuals/Businesses > Double Taxation Relief and Exchange of Information Arrangements > All Agreement (on country / territory basis) > Mainland of China

Mainland of China

Mainland of China - Mainland of China
Nature
Comprehensive Double Taxation Arrangement
Limited Arrangement
(see
note 1)
Air Services Income Arrangement
(see
note 2)
Date of Signature
of Arrangement
01.04.2015
(4th Protocol)
  
27.05.2010
(3rd Protocol)
30.01.2008
(2nd Protocol)
21.08.2006
11.02.1998
02.02.2000
Date of S49 Order
22.09.2015
28.09.2010
15.04.2008
17.10.2006
24.02.1998
09.05.2000
Date of Entry into Force
29.12.2015
20.12.2010
11.06.2008
08.12.2006
10.04.1998
22.06.2000
Effective From
29.12.2015
20.12.2010
11.06.2008
Year of Assessment
2007/2008
Year of Assessment
1998/1999
22.06.2000
IRO Sub-legislation
Reference
CU
BR
BB
AY
S
Z

Note:

  1. The arrangement signed in 1998 has ceased to have effect on the date on which the Arrangement between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (signed on 21 August 2006) entered into force in relation to the relevant types of taxes.
  2. The arrangement for the avoidance of double taxation on airline income has ceased to have effect on the date on which the Arrangement between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (signed on 21 August 2006) entered into force in relation to the relevant types of taxes.

 

 

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