China Announces Entry into Force of BEPS MLI for 47 Tax Treaties

China's State Administration of Taxation has issued Announcement No. 16 of 2022 concerning the effect of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) on certain tax treaties. The announcement notes that the MLI will enter into force for China on 1 September 2021 and will apply for 47 tax treaties (covered agreements), which are listed in an annex to the announcement. The effective dates of the MLI for each treaty will …