China (People’s Republic of)

China has 102 tax agreements in force, as reported in its response to the Peer Review questionnaire. Three of those agreements, the agreements with Chile, India and New Zealand, comply with the minimum standard.

China signed the MLI in 2017, listing its non-compliant agreements.

China is generally implementing the minimum standard through the inclusion of the preamble statement and the PPT.1

The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.

China’s listed agreements under the MLI will start to be compliant after China’s ratification of the MLI. China is encouraged to ratify the MLI as soon as possible.


← 1. For its agreements listed under the MLI, China is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).

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