On 13 October 2014, officials from China and Russia signed a new income tax treaty. Once in force and effective, the new treaty will replace the 1994 income tax treaty which currently applies.
Taxes Covered
The treaty covers the individual and corporate/enterprise income taxes of both countries.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise of one Contracting State furnishes services in the other State through…