China: tax treaties

The Double Taxation Agreement entered into force on 13 December 2013 and amended by a signed protocol on 27 February 2013

The agreement is effective in China for any tax year starting on or after 1 January 2014 for:

• Income Tax
• Capital Gains Tax

It’s effective in the UK for:

• Corporation Tax for any financial year starting on after 1 April 2014
• Income Tax and Capital Gains Tax for any year of assessment starting on or after 6 April 2014

The UK and China Air Transport Agreement entered into force and is effective from 4 September 1981.

Synthesised text of the Multilateral Instrument and the 2013 UK-China Double Taxation Agreement and Protocol — in force

The 2013 UK-China Double Taxation Agreement and Protocol has been modified by the Multilateral Instrument (MLI)

The modifications made by the MLI are effective in respect of the 2013 UK-China Double Taxation Agreement and Protocol.

It is effective in the UK from: 

• 1 January 2023 for taxes withheld at source
• 1 April 2023 for Corporation Tax
• 6 April 2023 for Income Tax and Capital Gains Tax

It is effective in China from:

• 1 January 2023 with respect to all taxes levied by China