The income tax treaty between Angola and China entered into force on 11 June 2022. The treaty, signed 9 October 2018, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Angola income tax on salaries, corporate income tax, income tax on immovable property, and tax on capital gains. It covers Chinese individual income tax and enterprise income tax.
Residence
If a person, other than an individual, is considered a resident in both Contracting States, its res…