Agreement Between China and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion

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· Document Number:No.64 [2010] of the State Administration of Taxation

· Area of Law: Foreign Affairs Taxation

· Level of Authority: Departmental Regulatory Documents

· Date issued:06-28-2010

· Effective Date:06-28-2010

· Status: Effective

· Issuing Authority: State Administration of Taxation

 

Notice of the State Administration of Taxation on the Entry into Force and Implementation of the "Protocol to the Agreement Between China and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income"
No.64 [2010] of the State Administration of Taxation
State taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state budgetary plan:
The "Protocol to the Agreement Between the Government of the People's Republic of China and the Government of Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income" (hereinafter referred to as the Protocol) was formally signed on Feburary 10, 2010. The competent diplomatic departments of the two parties have notified each other on May 4, 2010 and May 10, 2010 respectively of domestic legal procedures necessary to make the accomplished protocol take effect. According to the regulations of Article 8 of the Protocol, the Protocol shall take effect since June 9, 2010 and be implemented as of January 1, 2011.
State Administration of Taxation
June 28, 2010