China tax treaty in force since 31 August

The tax treaty between the Netherlands and China entered into force on 31 August 2014. The treaty was already signed in May 2013 in Beijing, but its implementation was delayed somewhat because questions were still being asked in the Netherlands about for instance anti-abuse provisions and the Chinese transfer pricing policy.

Once the questions had been replied to, the bill for approval of the tax treaty with China was adopted on 13 February 2014 by the Second Chamber and on 10 June 2014 by the First Chamber.

Want to know more?

Are you active in China? Then this new tax treaty may provide new opportunities for you. Please contact your international tax partner if you want more detailed information.