Treaty between China (People's Rep.) and Japan applies to new Japanese taxes

On 4 December 2012, the State Administration of Taxation (SAT) stated in an announcement (Gong Gao [2012] No.49) that Chinese and Japanese tax authorities have agreed after consultation that the taxes to which the China (People's Rep.) - Japan Income Tax Treaty applies include the Special Income Tax for Reconstruction and the Special Corporation Tax for Reconstruction as introduced by Japan. The announcement applies from 4 December 2012.