China Tax Agency Posts Synthesized Text of DTA, Protocol With Russia in English, Chinese

The Chinese State Administration of Taxation June 6 posted online a synthesized text, in English and Chinese, of the 2014 DTA and protocol, last amended in 2015, with Russia and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force Sept. 1, 2022. The MLI applies from: 1) Jan. 1, 2024, for withholding taxes; 2) taxable periods beginning on or after Sept. 9, 2023, for all other taxes in China; and 3) taxable periods beginning on or after Jan. 1, 2024, for all other taxes in Russia. The synthesized ...