OrbitaxTax Treaty between China and Switzerland has Entered into Force
|Treaty Development|China-Switzerland
The 2013 income and capital tax treaty between China and Switzerland entered into force on 15 November 2014. The treaty, signed 25 September 2013, replaces the 1990 tax treaty between the two countries.
Taxes Covered
The treaty covers Chinese individual and enterprise income tax. It covers Swiss federal, cantonal and communal taxes on income and capital.
Service PE
The treaty includes t…
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