Agreement between China and Zimbabwe for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion
2018-07-19 1293
· Document Number：Announcement No. 90 [2016] of the State Administration of Taxation
· Area of Law： Foreign Affairs Taxation
· Level of Authority： Departmental Regulatory Documents
· Date issued：12-29-2016
· Effective Date：01-01-2017
· Status： Effective
· Issuing Authority： State Administration of Taxation
Announcement of the State Administration of Taxation on the Entry into Force and Implementation of the Agreement between China and Zimbabwe for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
(Announcement No. 90 [2016] of the State Administration of Taxation)
The Agreement between the Government of the People's Republic of China and the Government of the Republic of Zimbabwe for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income (hereinafter referred to as the “Agreement”) was formally signed in Harare on December 1, 2015. The Chinese and Zimbabwean sides have both completed the required domestic legal procedures for the entry into force of the Agreement. The Agreement have come into force on September 29, 2016, and shall apply to income obtained on and after January 1, 2017.
The full text of the Agreement is available on the website of the State Administration of Taxation.
State Administration of Taxation
December 29, 2016
