Agreement between China, United Kingdom and Northern Ireland for the avoidance of double taxation and the prevention of fiscal evasion
August 19, 2011On June 27 2011, a new comprehensive Double Taxation Agreement (New DTA) between the United Kingdom of Great Britain and Northern Ireland (UK) and the People´s Republic of China (China) was entered into, which will replace the existing DTA which was signed in 1984 and amended in 1996.
The new DTA generally follows the Double Taxation Convention of the OECD Model and shall enter into force once both countries have completed their legislative procedures.
Further details are available from the Ernst & Young China Tax & Investment Express which can be accessed using the link below:
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