On 3 December 2007, the Dutch Ministry of Finance published a notification No. DGB2007/6010M stating that on 27 September 2007, the competent authorities of the Netherlands and China signed a work agreement to intensify the spontaneous exchange of information. The agreement is based on the Netherlands-China tax treaty on income and protocol of 13 May 1987.
The tax treaty provides that each contracting state will exchange spontaneously information concerning resi…