State Administration of Taxation (“SAT”) released Announcement  No. 46 on August 1 announcing that the Agreement between the government of the People's Republic of China and the government of the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion regarding Taxes on Income and its Protocols were signed in Beijing on May 31, 2013. The two countries announced on July 30, 2013, and July 14, 2014, respectively, that the legal procedures had been completed for the Agreement and its protocols to become effective. Under paragraph 1 article 29 of the Agreement, the Agreement and its protocols became effective on August 31, 2014, and will apply to all income obtained after January 1, 2015.
In addition to its tax treaty with the Netherlands, China amended recently its old tax treaties with Belgium, France, Germany, Russia and the United Kingdom.