LATEST NEWS

MY BUSINESS IN ASIA

China Double Tax Treaty Network


China has an extensive network of Double Tax Treaties (“DTA”), the aim of which is to eliminate double taxation issues and provide reduced rates of withholding tax on dividends, interest and royalties. Most of China’s DTAs are based on the OECD model, which determines the rights to tax different categories of income, allocated to each signatory country. In addition, most China’s DTAs contain exchange of information provisions, inspired from the OECD model.
 
To enjoy the benefit of China’s DTAs, a tax residence certificate issued by the tax authorities of the country where the recipient is a resident, shall be submitted to the Chinese tax authorities.
 
As of today, China has concluded 101 DTAs, with the following countries: 
 

  • Albania
  • Algeria
  • Armenia
  • Australia
  • Austria
  • Azerbaijan
  • Bahrain
  • Bangladesh
  • Barbados
  • Belarus
  • Belgium
  • Bosnia & Herzegovina
  • Botswana (P)
  • Brazil
  • Brunei
  • Bulgaria
  • Canada
  • Croatia
  • Cuba
  • Cyprus
  • Czech Republic
  • Denmark
  • Ecuador
  • Egypt
  • Estonia
  • Ethiopia
  • Finland
  • France
  • Georgia
  • Germany
  • Greece
  • Hong Kong
  • Hungary
  • Iceland
  • India
  • Indonesia
  • Iran
  • Ireland
  • Israel
  • Italy
  • Jamaica
  • Japan
  • Kazakhstan
  • Kuwait
  • Kyrgyzstan
  • Laos
  • Latvia
  • Lithuania
  • Luxembourg
  • Macau
  • Macedonia
  • Malaysia
  • Malta
  • Mauritius
  • Mexico
  • Moldova
  • Mongolia
  • Morocco
  • Nepal
  • Netherlands
  • New Zealand
  • Nigeria
  • Norway
  • Oman
  • Pakistan
  • Papua New Guinea
  • Philippines
  • Poland
  • Portugal
  • Qatar
  • Romania
  • Russia
  • Saudi Arabia
  • Serbia & Montenegro
  • Seychelles
  • Singapore
  • Slovakia
  • Slovenia
  • South Africa
  • South Korea
  • Spain
  • Sri Lanka
  • Sudan
  • Sweden
  • Switzerland
  • Syria
  • Tajikistan
  • Thailand
  • Trinidad & Tobago
  • Tunisia
  • Turkey
  • Turkmenistan
  • Uganda (N)
  • Ukraine
  • United Arab Emirates
  • United Kingdom
  • United States
  • Uzbekistan
  • Venezuela
  • Vietnam
  • Zambia
 
(P): DTA with Botswana is still pending, awaiting ratification.

(N): A project of DTA with Uganda is under negotiations.

January 2016

Any further inquiries, please contact us.