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Announcement of the State Administration of Taxation on Coming Into Effect and Implementing the "Agreement between the Government of the People's Republic of China and the Government of the United Kingdom Of Great Britain and Northern Ireland For the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains" and Its Protocol

Document No.:Announcement No.4, 2014 of the State Administration of Taxation

Taxes:DTA Agreements

Date of Promulgation:2013-12-13

IssueDepartment:State Administration of Taxation

Date of Implementatio:2014-01-13


The “Agreement between the Government of the People's Republic of China and the Government of the United Kingdom Of Great Britain and Northern Ireland For the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains (hereinafter referred to as the Agreement) was signed in London on June 27, 2011; the Protocol Amending the ‘Agreement between the Government of the People's Republic of China and the Government of the United Kingdom Of Great Britain and Northern Ireland For the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains’” (hereinafter referred to as the Protocol) was signed in Beijing on February 27, 2013. Both parties have notified each other respectively on April 12, 2013 and December 13, 2013 that their domestic constitutional requirements and procedures as required for the entry-into-force of the Agreement have been completed. In accordance with Article 28 of the Agreement, the present Agreement and its Protocol shall come into force on December 13, 2013, and they are applicable to:


I. In China, profits, income and capital gains derived during the taxable years beginning on or after January 1, 2014.


II. In the UK, income tax and capital gain tax generated during years for the filing of tax returns beginning on or after April 6, 2014, and corporate tax generated during fiscal years beginning on or after April 1, 2014.


Texts of the above-mentioned Agreement and its Protocol have been promulgated on the official website of the State Administration of Taxation.


The announcement is hereby described as above.


State Administration of Taxation

January 13, 2014


Send copies to: state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state budgetary plan.


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