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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 Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income” and Its Protocol

Document No.:Announcement No.8, 2014 of the State Administration of Taxation

Taxes:DTA Agreements

Date of Promulgation:2014-01-01

IssueDepartment:State Administration of Taxation

Date of Implementatio:2014-01-21


The Agreement between the Government of the Peoples Republic of China and the Government of the Kingdom of Belgium 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 were officially signed in Brussels on October 7, 2009. Both parties have notified each other respectively on June 3, 2011 and November 28, 2013 that their domestic constitutional requirements and procedures as required for the entry-into-force of the Agreement and its Protocol have been completed. In accordance with Article 28 of the Agreement, the present Agreement and its Protocol shall come into force on December 29, 2013, and they are applicable to the income derived during the taxable years beginning on or after January 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 21, 2014


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