Expanding tax treaty network
China has signed 107 tax treaties with other countries and two arrangements with Hong Kong Special Administrative Region (SAR) and Macao SAR by the end of 2019. A tax treaty was also signed between the Chinese Mainland and Taiwan (See Tables 7, 8 and 9).
- The State Council
- National Development and Reform Commission
- General Administration of Customs of the People's Republic of China
- National Audit Office of the People's Republic of China
- Ministry of Commerce of the People's Republic of China
- Belt and Road Initiative Tax Administration Cooperation Mechanism