Treaty between France and China (People's Rep.) – details

Details of the China (People's Rep.) - France Income Tax Treaty (2013), signed on 26 November 2013, have become available. The treaty was concluded in the Chinese and French languages, each text having equal authenticity. The treaty generally follows the OECD Model. Once in force, the new treaty will replace the China (People's Rep.) - France Income Tax Treaty (1984).,br> In comparison with the old treaty, the new treaty introduces important changes, mainly a reduced withholding tax on divide…