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Tax Information : Double Taxation Relief : Classification of section 49 Arrangements (Double Taxation) Orders - on Country / Territory Basis

Mainland of China Mainland of China
Nature
Income
Not Restricted to
Airline / Shipping Income
(see note 1)
IIncome
Not Restricted to
Airline / Shipping Income
Income
Not Restricted to
Airline / Shipping Income
(see note 2)
Airline
Date of Signature
of Arrangement
30.01.2008
21.08.2006
11.02.1998
02.02.2000
Date of S49 Order
Awaiting notification
17.10.2006
24.02.1998
09.05.2000
Date of Entry into Force
Awaiting notification
08.12.2006
10.04.1998
22.06.2000
Date of Effect
(on or after date specified)
Awaiting notification
Y/A
2007/2008
Y/A
1998/1999
22.06.2000
IRO Sub-legislation
Reference
----
S
     
Note
1:
Please click here for the Second Protocol to 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 (Chinese only).
 
2:
The arrangement signed in 1998 shall cease to have effect on the date on which the new arrangement enters into force in relation to the relevant types of taxes.
     
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2003 | Important notices Last revision date: 18 February 2008