On 14 June 2014, the Netherlands ratified the pending income tax treaty with China. The treaty was signed 21 May 2013, and once in force and effect will replace the 1987 tax treaty between the two countries.
Taxes Covered
The treaty covers the Netherlands income tax, wage tax, company tax and dividend tax. It covers China individual income tax and enterprise income tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enter…