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China Insight - Tax

China and France Signed New Double Taxation Treaty

01/01/2014

On 26 November 2013, the governments of the PRC and France signed a new Double Taxation Treaty (“new DTT”) to replace the old DTT which was signed by both governments on 21 February 1985. The new DTT incorporated new elements of a modern double taxation treaty and has made several important changes to the old DTT. The new DTT will become effective 30 days after both countries have gone through their respective domestic ratification procedures and have formally informed each other, which may still take some time.

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China Insight - Tax
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