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Tax Analysis

New China-UK tax treaty enters into force


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P189/2014 - 29 January 2014

The long-awaited new double tax treaty (New DTA) between China and the UK entered into force on 13 December 2013. The New DTA, originally signed in London on 27 June 2011 and amended by a protocol signed in Beijing on 27 February 2013, replaces the treaty and protocol dating from 1984 and 1996, respectively. The New DTA has effect: a) in China, in respect of profits, income and capital gains arising in any tax year beginning on or after 1 January 2014; b) in the UK, in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6 April 2014, and in respect of corporation tax, for any financial year beginning on or after 1 April 2014. Please follow the download link to obtain a copy of the Tax Analysis.

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