China Tax News
New enterprise income tax proposal submitted to legislative committee
9 April 2006
Permanent establishment – treaty definition clarified
9 April 2006
On 8 December 2005 China (People's Rep.) and the Czech Republic agreed to conclude a new tax treaty as soon as possible. The new treaty would replace the China-Czechoslovakia treaty of 11 June 1987, which currently applies to relations between China and the Czech Republic.
1 January 2006
The first-time income tax treaty between Greece and China, signed on 3 June 2002, entered into force on 11 November 2005. The treaty generally applies from 1 January 2006.
6 December 2005
China (People's Rep.) and Mexico signed a first-time tax treaty on 12 September 2005. Further details of the treaty will be reported subsequently.
16 October 2005
Hong Kong has announced that, beginning on 5 September 2005, negotiations will take place with China (People's Rep.) to expand and update the China- Hong Kong income tax treaty of 11 February 1998.
3 August 2005
Entry into force on 23 December 2004, effective as from 1 January 2005
19 January 2005