The new income tax treaty between China and Russia entered into force on 9 April 2016. The treaty, signed 13 October 2014, replaces the 1994 tax treaty between the two countries, which currently applies. A protocol to the new treaty also entered into force the same date. The protocol, signed 8 May 2015, replaces Article 11 (Interest) and amends Article 24 (Non-Discrimination).

Taxes Covered

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