China Tax News
Second protocol to income tax arrangement between Hong Kong and China – details
16 March 2008
Interim tax incentives for new high-tech enterprises in economic zones and Shanghai Pudong New Area
8 February 2008
Implementation Rules to New Corporate Income Tax Law published
16 January 2008
Treaty between Netherlands and China (People's Rep.) – implementation agreement on exchange of information signed and details
16 January 2008
Draft administrative rules on documentation requirements for related party transactions to be released
16 January 2008
APA between China and Korea (Rep.) signed
3 December 2007
Treaty between China (People's Rep) and Algeria enters into force
4 November 2007
Draft Implementation Rules to New Enterprise Income Tax Law
4 November 2007
Treaty between the Netherlands and China – negotiations
1 October 2007
Treaty between Singapore and China (People's Rep.) signed
29 July 2007
Protocol to treaty between Mauritius and China (People's Rep.) enters into force
28 May 2007
China signs first APA with US
24 February 2007
Draft of new enterprise income tax law
15 January 2007
Protocol to treaty between China (People's Rep.) and Mauritius – details
12 November 2006
Amendment to treaty between China (People's Rep.) and Canada
14 October 2006
Protocol to treaty between China (People's Rep.) and Mauritius signed
14 October 2006
Ruling on permanent establishments and profit allocation
12 September 2006
New income tax arrangement between China and Hong Kong signed
12 September 2006
Tax incentives for new economic zone in Tianjin
11 July 2006
Second protocol to treaty between China and South Korea signed
14 May 2006
Treaty between Czech Republic and China (People's Rep.) initialled
14 May 2006
Permanent establishment – treaty definition clarified
9 April 2006
New enterprise income tax proposal submitted to legislative committee
9 April 2006
On 8 December 2005 China (People's Rep.) and the Czech Republic agreed to conclude a new tax treaty as soon as possible. The new treaty would replace the China-Czechoslovakia treaty of 11 June 1987, which currently applies to relations between China and the Czech Republic.
1 January 2006
The first-time income tax treaty between Greece and China, signed on 3 June 2002, entered into force on 11 November 2005. The treaty generally applies from 1 January 2006.
6 December 2005
China (People's Rep.) and Mexico signed a first-time tax treaty on 12 September 2005. Further details of the treaty will be reported subsequently.
16 October 2005
Hong Kong has announced that, beginning on 5 September 2005, negotiations will take place with China (People's Rep.) to expand and update the China- Hong Kong income tax treaty of 11 February 1998.
3 August 2005
Entry into force on 23 December 2004, effective as from 1 January 2005
19 January 2005