Agreement between China and Romania for the Elimination of Double Taxation and the Prevention of Fiscal Evasion
2018-07-17 1216
· Document Number：Announcement No. 38 [2017] of the State Administration of Taxation
· Area of Law： Foreign Affairs
· Level of Authority： Departmental Regulatory Documents
· Date issued：10-30-2017
· Effective Date：06-17-2017
· Status： Effective
· Issuing Authority： State Administration of Taxation
Announcement of the State Administration of Taxation
(No. 38 [2017])
Announcement on the Entry into Force and Implementation of the Agreement between China and Romania for the Elimination of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
China and Romania have comprehensively revised the Agreement between the Government of the People's Republic of China and the Government of Romania for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income signed on January 16, 1991, and signed the comprehensively revised Agreement between the People's Republic of China and Romania for the Elimination of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income (hereinafter referred to as the “Agreement”) in Bucharest on July 4, 2016. The Chinese and Romanian sides have both completed the required domestic legal procedures for the entry into force of the Agreement. The Agreement has come into force on June 17, 2017, and shall apply to income obtained on and after January 1, 2018.
The full text of the Agreement has been available on the website of the State Administration of Taxation.
State Administration of Taxation
October 30, 2017
