The New Tax Treaty with the Netherlands

Journal
Bruinhorst, C. van den; Lange, M.A. de
China (People's Rep.)
Asia-Pacific Tax Bulletin 2013 (Volume 19), No. 5
FormatPDF
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40
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45
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China signed a new tax treaty with the Netherlands in May 2013 replacing the current treaty which dates back to 1987. The new treaty includes certain improvements and updates, which the authors discuss in detail including its interaction with domestic legislative provisions and possible planning opportunities.