Update - Tax Treaty between China and the Republic of Congo
The income tax treaty between China and the Republic of Congo was signed on 5 September 2018. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Chinese individual income tax and enterprise income tax and covers Congolese individual income tax and company income tax.
Withholding Tax Rates
- Dividends - 5% if the beneficial owner is a company direc…