China: tax treaties
Tax treaties and related documents between the UK and China.
Documents
Details
The Double Taxation Agreement entered into force on 13 December 2013 and amended by a signed protocol on 27 February 2013
The agreement is effective in China for any tax year starting on or after 1 January 2014 for:
- Income Tax
- Capital Gains Tax
It’s effective in the UK for:
- Corporation Tax for any financial year starting on after 1 April 2014
- Income Tax and Capital Gains Tax for any year of assessment starting on or after 6 April 2014
The UK and China Air Transport Agreement entered into force and is effective from 4 September 1981.
Synthesised text of the Multilateral Instrument and the 2013 UK-China Double Taxation Agreement and Protocol — in force
The 2013 UK-China Double Taxation Agreement and Protocol has been modified by the Multilateral Instrument (MLI)
The modifications made by the MLI are effective in respect of the 2013 UK-China Double Taxation Agreement and Protocol.
It is effective in the UK from:
- 1 January 2023 for taxes withheld at source
- 1 April 2023 for Corporation Tax
- 6 April 2023 for Income Tax and Capital Gains Tax
It is effective in China from:
- 1 January 2023 with respect to all taxes levied by China
Updates to this page
-
Synthesised text of the Multilateral Instrument and the 2013 UK-China Double Taxation Agreement and Protocol — in force has been added.
-
The 2011 China-UK Double Taxation Agreement, as amended in 2013 - in force has been added to the page.
-
First published.