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Latest Treaty Updates: China

China - Ukraine


Meeting on February 8, 2018, China and Ukraine agreed to renegotiate their DTA.

India - China


India's Government reported on February 7, 2018, that the Cabinet had approved the signature and ratification of a DTA Protocol with China.

New Zealand - China


New Zealand and China held a second round of DTA negotiations on August 14.

China - Pakistan


A third Protocol to China's double tax agreement with Pakistan was signed on December 8.

China - Macau


A third Protocol to the China-Macau double tax agreement was signed on July 19, 2016.

Kenya - China


Kenya and China are in the process of negotiating a DTA, it was announced during a bilateral meeting on June 9.

Russia - China


Russia's lower house of Parliament on January 27, 2016, approved a law to ratify the 2014 DTA with China.

Zimbabwe - China


Zimbabwe's tax authority announced the signing of a DTA with China on December 1.

Germany - China


Germany's upper house of Parliament approved draft law 396/15 on October 16, 2015, which would ratify the pending DTA signed with China.

Hong Kong - China


Hong Kong issued an Order to ratify the DTA signed with Mainland China on October 2, 2015.

Taiwan - China


Taiwan and China signed a DTA on August 25, 2015.

China - Chile


China signed a DTA with Chile on May 25, 2015.

China - Russia


China and Russia signed a DTA on May 8, 2015.

Russia - China


The Russian Government confirmed on March 18, 2015, that it has agreed to sign a Protocol with China to amend their DTA.

China - Switzerland


The DTA between China and Switzerland became effective on January 1, 2015.

China - France


According to preliminary media reports, the DTA between China and France came into effect on January 1, 2015.

China - Estonia


China signed a protocol to amend its DTA with Estonia on December 9, 2014.

France - China


The French President signed a law to ratify the DTA with China on November 26, 2014.

China - Russia


China signed a new DTA with Russia on October 13, 2014.

Germany - China


Germany and China signed a DTA Protocol on March 28, 2014.

Russia - China


Russia on February 5, 2014, completed the drafting of a new DTA with China to replace their 1994 pact, the Russian Government said on February 15, 2014.

Liechtenstein - China


Liechtenstein and China signed a TIEA on January 27, 2014.

Ecuador - China


Ecuador on January 13, 2014, ratified the DTA Protocol signed with China through Decree no. 208.

Ecuador - China


According to preliminary media reports, Ecuador's parliament on December 3, 2013, approved the DTA and an accompanying Protocol the nation signed with China.

China - Taiwan


According to preliminary media reports, China and Taiwan have settled on the terms for the final draft of an agreement to avoid double taxation, which both expect to soon sign.

China - France


China and France signed a DTA on November 26, 2013.

Belgium - China


Belgium's House of Representatives, the lower house of parliament, on November 7, 2013, endorsed the DTA signed with China on October 7, 2009.

Bahrain - China


Bahrain's Cabinet on November 3, 2013, approved a law to ratify the DTA signed with China.

Switzerland - China


Switzerland and China signed a DTA, which will replace their existing pact in force since 1991, on September 25, 2013.

Bahrain - China


Bahrain and China signed a DTA Protocol on September 16, 2013, Bahrain's state news agency has confirmed.

Netherlands - China


The Netherlands and China signed a new DTA on May 31, 2013.

Bahrain - China


Bahrain's Cabinet on April 28, 2013, approved the signing of a draft Protocol to the nation's DTA with China.

China - United Kingdom


China and the United Kingdom signed a DTA Protocol on February 27, 2013.

China - Ecuador


China and Ecuador signed a DTA on January 21, 2013.

Ecuador - China


During a fourth round of negotiations on December 12, 2012, China and Ecuador agreed the text of a draft DTA.

China - Liechtenstein


The government of Liechtenstein has announced that China and Liechtenstein initialled a TIEA on July 12, 2012.

Liechtenstein - China


The Liechtenstein government announced on July 11, 2012, that it has agreed to commence negotiations with China towards the signing of a DTA that will include tax information exchange provisions.

San Marino - China


According to China's State Administration of Taxation, San Marino and China signed a TIEA in Beijing on July 9, 2012.

China - Denmark


According to China's state news agency, China and Denmark signed a DTA on June 15, 2012.

China - Ecuador


According to preliminary media reports, on May 11, 2012, China and Ecuador concluded four days of negotiations towards a DTA.

Ecuador - China


Ecuador and China held the first round of their negotiations towards a DTA during five days of meetings in Beijing, which concluded on May 11, 2012.

China - Botswana


According to the government of Botswana, China and Botswana signed a DTA on April 13, 2012.

China - Canada


The Canadian government has confirmed it has reached an agreement in principle with China towards a Protocol that would update their 1986 DTA, to add international standards on tax information exchange, and reduce withholding taxes on cross-border trade and investment.

Latvia - China


According to preliminary media reports, Latvia ratified its DTA with China on December 22, 2011.

Latvia - China


According to preliminary media reports, the Latvian government approved and forwarded to parliament legislation that would ratify a Protocol to the 1996 DTA signed with China.

China - Macau


China's State Administration of Taxation has confirmed that the second Protocol adding information exchange provisions to the DTA between Macau and China entered into force on October 8, 2011, and will be effective from January 1, 2012.

Canada - China


Canada and China on November 8 signed an amending protocol to their January 1980 DTA to include OECD-model provisions for the exchange of information.

Cayman Islands - China


The Cayman Islands government confirmed the signing on September 27, 2011, of a TIEA with China.

Latvia - China


A Protocol amending the DTA between Latvia and China was signed on August 24. The Protocol provides for lower withholding tax rates in certain circumstances.

China - Guernsey


According the Guernsey government, the TIEA between China and Guernsey entered into force on August 17, 2011. The TIEA was signed on October 27, 2010.

Latvia - China


According to the Latvian Finance Ministry, the country's Cabinet approved on August 9, 2011 a protocol to amend the DTA with China. The protocol will lower royalties withholding tax from 10 to 7.

Macau - China


According to the Macau government Gazette, the 2nd protocol amending the DTA between Macau and China was ratified on July 29, 2011. The agreement contains tax information exchange provisions.

Taiwan - China


According to media reports, Taiwan and China are close to concluding a DTA.

United Kingdom - China


According the UK government, the UK and China signed a new DTA on June 27, 2011. The treaty generally follows the OECD model convention. The DTA reduces dividend withholding tax from 10 to 5 for direct investors, updates the capital gains article, and adds a modern exchange of information article.

Korea, North - China


According to media reports, North Korea is seeking a DTA with China.

Denmark - China


According to the Danish government it provides certainty for future tax payments and eliminates the risk of double taxation.

Denmark - China


According to the Danish government it provides certainty for future tax payments and eliminates the risk of double taxation.

Estonia - China


No further information provided.

Czech Republic - China


The DTA been signed on August 28, 2009, and its provisions will come into effect from January 1, 2012. The DTA will replace the existing DTA, signed in 1987.

Treaty Updates by Territory

Latest News

Australia, China To Amend FTA And DTA

Australia and China have agreed to discuss the further liberalization of services and investment under their free trade agreement, and to update their double tax agreement.

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China, Macau Amend Double Tax Agreement

The third protocol to the double taxation agreement between Mainland China and Macau was signed in Beijing on July 19, 2016.

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Hong Kong Ready For DTA Residency Applications

Hong Kong's Inland Revenue Department has confirmed that revised application forms for a certificate of Hong Kong resident status, in respect of the double taxation agreement between Mainland China and Hong Kong, will apply from June 20, 2016.

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HK Report Suggests Tax Incentives For Booking Centers

Hong Kong's Financial Services Development Council has released a report setting out recommendations on policies, including tax measures, to enhance the city's role as a regional and global financial booking center.

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Taiwan, China Finally Sign Double Tax Deal

A landmark double taxation agreement between China and Taiwan was signed on August 25.

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HK Report Released On Enhancing The SAR's Appeal

Hong Kong's Financial Services Development Council has released a report setting out recommendations on policies, including tax measures, to help Hong Kong capitalize on the increasing number of Chinese enterprises looking to invest and expand overseas.

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Tax Treaty Changes Boost HK-Shanghai Stock Trading

Hong Kong Exchanges and Clearing Limited's securities market turnover has risen to a record high, and the recent signing of the fourth Protocol to the China-Hong Kong double taxation agreement will further boost trading activity through the Shanghai-Hong Kong Stock Connect program.

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Australia, China Complete FTA Negotiations

Australia and China on November 17, 2014, confirmed the conclusion of a long-delayed free trade agreement which, when fully implemented, will enable 95 percent of Australian goods exports to enter the Chinese market tariff-free.

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Franco-Swiss IHT Deal Blocked By Upper House

The Swiss National Council has voted against the Council of State's decision to return the inheritance tax agreement with France to the Federal Council for renegotiation.

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Liechtenstein, China Ink TIEA

Liechtenstein's Foreign Affairs Office Director, Martin Frick, and China's Consular General in Zurich, Liang Jianquan, have recently signed in Vaduz a Tax Information Exchange Agreement between the two countries.

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Switzerland Adopts Proposals On Multiple Tax Accords

The Swiss Federal Council has adopted proposals on multiple double taxation agreements, together with a proposal on the first tax information exchange agreements.

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G20 Forging Ahead With Anti-Avoidance Action

The G20 group of nations has endorsed plans to make the automatic exchange of tax information the global standard, and agreed to steps for cracking down on base erosion and profit shifting.

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UK, China Sign DTA Protocol

A protocol to the double taxation agreement between the UK and China was signed in Beijing on February 27 by Sebastian Wood, British Ambassador to China, and Wang Li, Deputy Head of China’s State Administration of Taxation.

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Hong Kong Collects Record Tax Revenues

Hong Kong’s Commissioner of Inland Revenue Chu Yam-yuen has introduced the 2011-12 Annual Report of the Inland Revenue Department, pointing out that it collected 14% more in taxes than in the previous year, thereby setting a new record.

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China Clarifies Withholding Tax On Dividends Paid Abroad

China's State Administration of Taxes has announced a relaxation of the rules governing the withholding tax that foreign investors have to pay on dividends repatriated from their share of investments in Chinese companies.

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Liechtenstein, China Initiate TIEA Talks

Liechtenstein’s Deputy Prime Minister Martin Meyer has recently held talks with Chinese delegates in Vaduz on a bilateral tax information exchange agreement between the Principality and China, aimed at strengthening future tax cooperation.

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Isle Of Man Leading The Field On Tax Transparency

The Isle of Man government has welcomed a new report from the Organization for Economic Cooperation and Development which places the Isle of Man at the forefront of efforts to introduce standards towards tax transparency and tax information exchange.

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HK Explains Double Taxation Elimination Measures

Hong Kong’s Inland Revenue Department has hosted a tax seminar, offering some 600 participants from the business and accounting sectors a better understanding on how Mainland China's tax policy helps to eliminate double taxation between the two locations.

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Hong Kong Reviews Plans For Financial Services

Secretary for Financial Services and the Treasury, Professor K C Chan, has tabled a plan at the Legislative Council Finance Committee, whereby the government will continue to work closely with regulators and the industry to foster the sustained development of the financial services industry in Hong Kong.

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Canada, China Agree To Update DTA

Canada's Prime Minister has welcomed an agreement in principle negotiated with China that would update the two countries' existing Double Tax Agreement with the stated aim of reducing tax barriers and encouraging bilateral economic trade and investment.

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Hong Kong Plugs Its Private Equity Advantages

In a speech at the Asia Private Equity Forum 2012 in Hong Kong, the Financial Secretary, John C. Tsang, confirmed that private equity is an important component of Hong Kong's asset management business, as Asia has become a magnet for venture capital investment, largely on the back of developments in mainland China.

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No Tax Rule Change For Hong Kong's Frontier Workers

In a written reply to a question in the Legislative Council, the Secretary for Financial Services and the Treasury, Professor K C Chan, confirmed that the Hong Kong and Mainland China tax authorities were not, currently, considering a change in tax rules for cross-boundary workers.

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Hong Kong Investors To Pay Chinese Dividend Tax

Hong Kong’s Financial Services and the Treasury Bureau has confirmed that dividends paid to Hong Kong investors by companies in mainland China will be subjected to a 10% withholding tax.

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UK Hong Kong DTA In Force

The UK/Hong Kong Double Taxation Agreement that was signed on June 21, 2010 entered into force on December 20.

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China, Macau Amend Double Taxation Treaty

Recent amendments to the double tax agreement between China and the territory of Macau will become effective on January 1 2011. These include standardizing tax rates and clarifying capital gains exemptions.

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