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DTA AgreementsIn case of divergence of interpretation, the English text shall prevail.

Announcement of State Administration of Taxation on Coming into force and Implementing the “Agreement Between the Government of the People’s Republic of China and the Swiss Federal Council for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income” and Its Protocol

Document No.:

Taxes:DTA Agreements

Date of Promulgation:

IssueDepartment:State Administration of Taxation

Date of Implementatio:2015-01-06

Annex:

The “Agreement Between the Government of the People’s Republic of China and the Swiss Federal Council for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income” (hereinafter referred to as the Agreement) and its protocol was officially signed in Beijing on September 25, 2013. Both parties of China and the Switzerland have notified each other respectively on April 3, 2014 and October 17, 2014 that their domestic legal proceedings which are necessary for the coming into force of the Agreement and its protocol have been completed. In accordance with the provisions of Article 29 of the Agreement, the present Agreement and its protocol shall come into force on November 15, 2014, and they are applicable to the income obtained on or after January 1, 2015.

The texts of the aforesaid Agreement and its protocol have been issued on the website of the State Administration of Taxation.

 

The announcement is hereby given as above.

 

State Administration of Taxation

January 6, 2015

 

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