DT4900 - Double Taxation Relief Manual: Guidance by country: China: Agreements in force
Title: Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the People’s Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains
Signed: 27 June 2011
Statutory Instrument number: SI 2011 No. 2724
Entered into force: 13 December 2013
Has effect:
- in China for any tax year starting on or after 1 January 2014 for income tax and capital gains tax
- in the UK, in respect of income tax and capital gains tax, for any year of assessment on or after 6 April 2014; in respect of corporation tax, from 1 April 2014
The text of the agreement currently in force can be found at the following link: https://www.gov.uk/government/publications/china-tax-treaties
Protocol amending the 2011 China agreement
Title: Protocol Amending the Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the People’s Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains
Signed: 27 February 2013
Statutory Instrument number: SI 2013 No. 3142
Entered into force: 13 December 2013
Has effect:
- in China from 1 January 2014
- in the UK, in respect of income tax and capital gains tax, from 6 April 2014; in respect of corporation tax, from 1 April 2014
An agreement (SI1981/1119) covering air transport undertakings and their employees only has effect from 4 September 1981. It does not provide for tax credit relief.
It is not superseded by the above comprehensive agreement except to the extent that the later agreement gives greater relief from the taxes to which it applies than this earlier agreement.