Market leading insight for tax experts
View online issue

Updates guidance for new China treaty

printer Mail

HMRC has updated the country-specific chapter of the Double Taxation Relief Manual in relation to China, to take account of the treaty amendments which entered into force in December 2013. The new agreement does not provide for any credit to be given for tax ‘spared’ under domestic legislation for development purposes. The sections on the comprehensive agreement and on dividends have been rewritten. See

Issue: 1310
Categories: News