China: Tax Treaties

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Asia Tax Bulletin - Spring 2026

This comprehensive bulletin examines recent tax developments across Asia, including China's VAT reforms, India's controversial Supreme Court ruling on treaty protection, Japan's 2026 tax reform package...

MB

Mayer Brown

Soft Launch/Pilot Program For Advance Tax Rulings In China

Under mainland China's tax system, tax bureaus have relatively strong discretionary power in the application of tax laws. Additionally, because the informal rulings of tax authorities are almost

DH

DaHui Lawyers

Tax Practice Of Overseas Shareholders Receive Dividends From PRC

Dividend repatriation is one of the main methods used by overseas shareholders for retrieving funds from Chinses investments, given the jurisdiction's foreign exchange controls.

H

Hawksford

浅析外籍人员个税缴纳

目前正值2020年个人所得税汇算清缴期间，又恰逢最近有客户咨询外籍人员的个税汇算缴纳问题，相信有不少朋友都有同样的疑惑，笔者便借此机

AB

AnJie Broad Law Firm

Multilateral Instrument: The Application Of The Entry-into-Effect Article To The Iceland-Japan Tax Agreement (Part 2)

CT

China Tax & Investment Consultants Ltd

Multilateral Instrument: The Application Of Specific Activity Exemption Article To Covered Tax Agreements

CT

China Tax & Investment Consultants Ltd

An Examination Of The BEPS Action On Artificial Avoidance Of Permanent Establishment Status (Part 1)

CT

China Tax & Investment Consultants Ltd

Multilateral Instrument: Analysis On The Application Of The Entry-Into-Force And The Entry-Into-Effect Articles To Covered Tax Agreements (Part 2)

CT

China Tax & Investment Consultants Ltd

Multilateral Instrument: Analysis On The Application Of The Entry-Into-Force And The Entry-Into-Effect Articles To Covered Tax Agreements (Part 1)

CT

China Tax & Investment Consultants Ltd

Analysis On The Application Of Articles 7(6) And 7(7) Of The Multilateral Instrument To The Covered Tax Agreements

CT

China Tax & Investment Consultants Ltd

Application Of Article 16 (Mutual Agreement Procedure) Under The MLI To The Covered Tax Agreements (Part II)

CT

China Tax & Investment Consultants Ltd

Application Of Article 16 (Mutual Agreement Procedure) Under The MLI To The Covered Tax Agreements (Part III)

CT

China Tax & Investment Consultants Ltd

Application Of Article 16 (Mutual Agreement Procedure) Under The MLI To The Covered Tax Agreements (Part 1)

CT

China Tax & Investment Consultants Ltd

The Application Of Article 9 (Capital Gain) Under The MLI To Covered Tax Agreements (Part III)

CT

China Tax & Investment Consultants Ltd

商标审查意见的类型和应答策略！

K

Kangxin

Analysis Of China’s Draft Administrative Measures For Digital Virtual Human Information Services

China Technology

AB

AnJie Broad Law Firm

AI拟人化服务合规监管的先行者：《人工智能拟人化互动服务管理暂行办法》解读

China Technology

JT

Beijing Jincheng Tongda & Neal Law Firm

China’s Pharma Innovators Pursue A Range Of Deal Structures To Support Global Expansion

China Healthcare

AO

A&O Shearman

民营企业反舞弊合规体系的构建路径与战略价值研究

China Commercial

JT

Beijing Jincheng Tongda & Neal Law Firm

The Application Of Article 9 (Capital Gain) Under The MLI To Covered Tax Agreements (Part II)

Both Japan and Zealand opts in for Article 9(4), and both of the two contracting states have made notification to the Depositary, pursuant to Article 9(8) of the MLI.

CT

China Tax & Investment Consultants Ltd

The Application Of Article 9 (Capital Gains) Under The MLI To Covered Tax Agreements (Part 1)

In Section IV, the article ends with a conclusion that one can learn from understanding the MLI as an international convention.

CT

China Tax & Investment Consultants Ltd

Analysis Of Opt-In Provisions In The MLI With Reference To Article 7 (The Prevention Of Treaty Abuse Article)

It is observed that except for India, 4 other contracting parties have chosen to opt-in for Article 7(4).

CT

China Tax & Investment Consultants Ltd

Application Of Article 6 (Purpose Of A Covered Tax Agreement) Under The MLI To CTAs

Article 6(1) sets the minimum standard for all Parties that have committed themselves to the OECD/G20 BEPS package.

CT

China Tax & Investment Consultants Ltd

New Tax Rules For Non-Domiciled Individuals In China

TG

TMF Group BV

Tianjin Summit Outlines Reforms To Shape New Era In Aircraft Finance

China Transport

TG

TMF Group BV

China Clarifies Beneficial Owners For Tax Treaty Purposes

TG

TMF Group BV

China Clarifies Tax Treaty Clauses (No. 07 Issue, 2018) - Chinese

WC

WTS China

China Clarifies Tax Treaty Clauses (No. 07 Issue, 2018)

WC

WTS China

Introduction On A Tax Law Case Concerning Overseas Merger

China Commercial

SO

Shimin Law Offices

Asia Tax Bulletin Autumn 2017

MB

Mayer Brown

Asia Tax Bulletin Summer 2017

MB

Mayer Brown

Twelve Insurance Companies Get The Qualification Of Tax Preferential Health Insurance

AB

AnJie Broad Law Firm

China And Germany Signed A New Tax Treaty

P

PricewaterhouseCoopers

Asia Tax Bulletin Autumn 2017

On 8 August 2017, the State Council issued a notice (Guo Fa [2017] No. 39) announcing measures to encourage foreign investment.

MB

Mayer Brown

Asia Tax Bulletin Summer 2017

China signed the MLI on 7 June 2017. It has opted out of the MLI's permanent establishment (PE) provisions concerning (i) artificial avoidance of PE status through commissionaire arrangements and similar strategies;

MB

Mayer Brown

Twelve Insurance Companies Get The Qualification Of Tax Preferential Health Insurance

3月8日，保监会批准了第二批共9家险企税优型健康险的经营资格。至此，共有12家险企获得了该产品经营资格

AB

AnJie Broad Law Firm

China And Germany Signed A New Tax Treaty

On 28 March 2014, China and Germany entered into a new double taxation agreement (DTA) and protocol (together referred to as 'the new DTA').

P

PricewaterhouseCoopers

China Adheres To The Convention On Mutual Administrative Assistance In Tax Matters

E

Eiger

China Imposes Additional Tax on Foreign Enterprise, Invested Enterprises and Individuals

On 4 November 2010, the PRC State Administration of Taxation and the Ministry of Finance jointly issued the Tax Circular Caishui [2010] No. 103 to levy City Maintenance and Construction Tax ("CMCT") and Education Surcharge also on foreign enterprises, foreign invested enterprises and foreign individuals.

CC

CMS Cameron McKenna Nabarro Olswang

China Collects Tax on Indirect Equity Transfer

Recently, Jiandu City State Tax Bureau in Jiansu Province, China, collected RMB173 million (US$25.4 million) on capital gain on an indirect transfer of 49 percent equity interest in a Chinese company.

JD

Jones Day

New Circular Clarifies Definition Of "Beneficial Owner" In China Tax Treaties

The term "beneficial owner" has been used in various tax treaties between mainland China and other foreign countries (including the double taxation arrangements with Hong Kong and Macao) and the status is often a pre-requisite for non-resident enterprises claiming preferential tax treatment in the PRC.

AW

Angela Wang & Co.,

Recent PRC Tax Developments Affecting Foreign Investors

The People’s Republic of China (PRC) State Administration of Taxation (SAT) recently issued two interpretive tax circulars which are likely to have an impact on international tax planning by foreign investors for their China-related investments.

HK

Holland & Knight

China Clarifies Rule On Foreign Tax Credits

JD

Jones Day

Tougher Rules For Claim For Tax Treaty Benefits In China

JD

Jones Day

Taxation of Foreign Financial Institutions in China: New Changes and Comments

SL

Salans LLP

China Strengthens Tax Administration Of Non-Resident Project Contractors And Service Providers

SL

Salans LLP

Strengthening Tax Administration Of Contracted Engineering Operations Andthe Provision Of Labour Services By Non-Residents

BB

Beiten Burkhardt

China Strengthens Tax Administrations On Foreign Contractors

JD

Jones Day

Significant Changes To Business Tax For Foreign Service Providers

BB

Beiten Burkhardt

Trial Changes To The Tax Regime Concerning Outbound Payments For Services

China Government

BB

Beiten Burkhardt

China High- And New-Technology Enterprises

JD

Jones Day

Chinese Local Governments Fight For Their Share Of Tax Revenue

JD

Jones Day

New Double Taxation Arrangement Between Hong Kong And Mainland China

AW

Angela Wang & Co.,

Determining Uncertain Tax Positions In China

PC

Pricewaterhouse Coopers LLP

New Tax Law Provides Relief to Investors in Chinese Companies Owned Through U.S. Holding Corporations

TL

Thelen LLP

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