Protocol to Tax Treaty between China and Pakistan has Entered into Force
China's State Administration of Taxation has announced that the 2016 protocol to the 1989 income tax treaty with Pakistan entered into force on 24 April 2017. The protocol, signed 8 December 2016, is the third to amend the treaty. This third protocol clarifies that for the exemption for "State Banks" under Article 11 (Interest) as amended by the second protocol (2007), the Industrial and Comme…
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