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.