The income tax treaty between China and the Republic of the Congo entered into force on 6 July 2022. The treaty, signed 5 September 2018, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Chinese individual income tax and enterprise income tax and covers Congolese individual income tax and company income tax.
Withholding Tax Rates
- Dividends - 5% if the beneficial owner is a company directly holding at least 25% of the paying company's capital; otherwise…