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Double Tax Treaties and Agreements

  • Chris Devonshire-Ellis
  • Andy Scott
  • Sam Woollard
Chapter
Part of the China Briefing book series (China Briefing)

Abstract

China has double tax treaties in force with various countries and regions and a special double tax agreement with Hong Kong. These agreements are worth taking note of, as their purpose is to ensure that individuals are not unfairly taxed twice.

Keywords

Permanent Establishment Foreign Investment Enterprise Professional Secret Foreign Executive Applicable Contract 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

Copyright information

© Springer-Verlag Berlin Heidelberg 2011

Authors and Affiliations

  • Chris Devonshire-Ellis
    • 1
  • Andy Scott
    • 1
  • Sam Woollard
    • 1
  1. 1.Dezan Shira & AssociatesAsia Briefing Ltd.KowloonHong Kong, PR China

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