OrbitaxUpdate - New Tax Treaty between China and the Netherlands to Enter into Force
|Treaty Development|China-Netherlands
The new income tax treaty between China and the Netherlands will enter into force on 31 August 2014, and will apply from 1 January 2015. The treaty replaces the 1987 income tax treaty between the two countries.
Taxes Covered
The treaty covers Chinese individual income tax and enterprise income tax, and Dutch income tax, wage tax, company tax and dividend tax.
Service PE
The treaty inclu…
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