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Mainland of China

 

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)
(see note 1)
01.04.2015
(4th Protocol)
27.05.2010
(3rd Protocol)
30.01.2008
(2nd Protocol)
21.08.2006
Date of S49
Order
In Progress 22.09.2015 28.09.2010 15.04.2008 17.10.2006
Date of Entry
into Force
Pending 29.12.2015 20.12.2010 11.06.2008 08.12.2006
Effective From
Pending 29.12.2015 20.12.2010 11.06.2008 Year of Assessment
2007/2008
IRO Sub-legislation
Reference
---
 

Arrangements ceased to have effect:

Nature

Limited Arrangement
(see note 2)
Air Services Income Arrangement
(see note 3)
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

 

Note: 1 :
Please click here for the Fifth Protocol to 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 (Chinese version only).
   
 

 

2 :
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.
 
3 :
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.