On 26 November 2013, China and France signed a new double tax treaty that will replace the existing treaty signed on 30 May 1984. The ratification procedures are pending and no official entry date has been disclosed.
Similar to the changes in other tax treaties renegotiated by China in recent years, the new treaty with France incorporates the following changes:
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Business Law Digest is compiled with the assistance of Baker & McKenzie. Readers should not act on this information without seeking professional legal advice. You can contact Baker & McKenzie by e-mailing Zhang Danian (Shanghai) at: danian.zhang@bakermckenzie.com
