China (People's Rep.) and the United Kingdom signed a new income and capital gains tax treaty on 27 June 2011, in London. Once in force, the new treaty generally replaces the China (People's Rep.)-UK income and capital gains tax treaty of 26 July 1984, as amended by the 1996 protocol. The treaty was concluded in the Chinese and English languages, both texts being equally authoritative. The treaty generally follows the OECD Model Convention.
The maximum rates of…