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The double taxation arrangement... - KPMG China
A new China-France double tax agreement (DTA), set to replace the 1984 China-France DTA and its associated protocol of the same year, was signed on November 26 2013 alongside a new protocol. Assuming the remaining approval procedures are completed in the course of 2014, the new DTA could take effect from as early as January 1 2015.
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China-Italy DTA: Key Changes Introduced in the New Tax Agreement
To apply for DTA benefits, the applicant must be a tax resident of a country that has an effective DTA with China, and the applied benefits must qualify for tax exemption or reduction as stipulated by the DTA.
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