The new income and capital tax treaty between China and Germany entered into force on 5 April 2016. The new treaty, signed 28 March 2014, replaces the 1985 income and capital tax treaty between the two countries.
Taxes Covered
The treaty covers Chinese individual income tax an enterprise income tax. It covers German income tax, corporation tax, trade tax and capital tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterp…