On 27 June 2011, China and the UK signed a new double tax treaty, replacing the previous treaty that was concluded in 1984. The new UK treaty and its protocol were signed on 27 February 2013 and entered into force on 13 December 2013. The treaty and its protocol both take effect from 1 January 2014 for PRC tax purposes, from 1 April 2014 for UK corporation tax, and from 6 April 2014 for UK income and capital gains taxes.
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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-mail at: Zhang Danian (Shanghai) danian.zhang@bakermckenzie.com
