Mainland of China

Mainland of China
- Mainland of China
Arrangement in effect:
Nature	Comprehensive Double Taxation Arrangement
Date of Signature of Arrangement	19.07.2019 (5th Protocol)	01.04.2015 (4th Protocol)	27.05.2010 (3rd Protocol)	30.01.2008 (2nd Protocol)	21.08.2006
Date of S49 Order	17.09.2019	22.09.2015	28.09.2010	15.04.2008	17.10.2006
Date of Entry into Force	06.12.2019	29.12.2015	20.12.2010	11.06.2008	08.12.2006
Effective From	Year of Assessment 2020/2021	29.12.2015	20.12.2010	11.06.2008	Year of Assessment 2007/2008
IRO Sub-legislation Reference	DH	CU	BR	BB	AY

Arrangements ceased to have effect:
Nature	Limited Arrangement (see note 1)	Air Services Income Arrangement (see note 2)
Date of Signature of Arrangement	11.02.1998	02.02.2000
Date of S49 Order	24.02.1998	09.05.2000
Date of Entry into Force	10.04.1998	22.06.2000
Effective From	Year of Assessment 1998/1999	22.06.2000
IRO Sub-legislation Reference	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.