DT4901 - Double Taxation Relief Manual: Guidance by country: China: Comprehensive agreement
The comprehensive agreement (SI1984/1826) entered into force on 23 December 1984 and has effect
(a) In the United Kingdom for
(i) Income Tax from 1985-86,
(ii) Capital Gains Tax from 1985-86,
(iii) Corporation Tax from 1 April 1985.
(b) In China for
(i) Individual Income Tax from 1 January 1985,
(ii) Income Tax (including the additional local Income Tax) concerning joint ventures with Chinese and foreign investment from 1 January 1986,
(iii) Income Tax (including the local Income Tax) concerning foreign enterprises from 1 January 1976.
The agreement does not apply to the Hong Kong Special Administrative Region.
If using the HMRC Intranet, the agreement can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Double taxation treaties A to Z” will provide a link to the treaty.
