On 4 June 2014, the Swiss National Council adopted the law ratifying the new tax treaty with the People's Republic of China. The treaty was signed 25 September 2013, and will replace the 1990 treaty between the two countries.
Taxes Covered
The treaty covers Chinese individual and enterprise income tax.
The treaty covers Swiss federal, cantonal and communal taxes on:
- Income, including total income, earned income, income from capital, industrial and commercial profits, capital gains, and …