On 8 October 2014, the French government approved for ratification the pending income tax treaty with China. The treaty was signed 26 November 2013, and once in force and effective will replace the 1984 income tax treaty between the two countries.
Taxes Covered
The treaty covers Chinese individual income tax and enterprise income tax, and French income tax, corporation tax and contributions on corporation tax.
Service PE
The treaty includes the provision that a permanent establishment…