Details of the China (People's Rep.) - Germany Income and Capital Tax Agreement (2014), signed on 28 March 2014, have become available. The treaty was concluded in the German, Chinese and English languages, each text having equal authenticity. In the case of divergence between the German and the Chinese texts, however, the English text prevails. The treaty generally follows the OECD Model.
The maximum rates of withholding tax are:
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