China alert - Issue 25, July 2011
On 27 June 2011, China and the United Kingdom (UK) signed a new double tax agreement (new DTA) which, once in force, will replace the previous DTA of 26 July 1984 (as amended by the 1996 protocol). Ratification by the UK and Chinese governments and entry of the DTA into effect are expected by end of this year and it may be effective from as early as 1 January 2012 in China.
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