China In­sight - Tax

New Double Tax­a­tion Treaty between China and Ger­many Signed

01/04/2014

After several rounds of negotiations, on 28 March 2014, a new Double Taxation Treaty (“new DTT”) was signed between the governments of the PRC and Germany to replace the old DTT which was signed by both governments on 10 June 1985. The new DTT incorporates new elements of a typical modern double taxation treaty and has made several important changes to the old one. The new DTT will come into force on the 30th day after both countries have gone through their respective domestic ratification procedures and have notified each other, which may still take some time.

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China Insight - Tax
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