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China Publishes Synthesized Text of Tax Treaties with Albania, Australia, Austria, Bahrain, Barbados, Belgium, and Bosnia and Herzegovina as Impacted by BEPS MLI

24 August 2022

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Treaty Development

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China-Albania-Australia-Austria-Bahrain-Barbados-Belgium-Bosnia and Herzegovina

China's State Administration of Taxation (SAT) has published the synthesized texts of China's tax treaties with Albania, Australia, Austria, Bahrain, Barbados, Belgium, and Bosnia and Herzegovina as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized texts were prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaty and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 2004 China-Albania tax treaty: with respect to taxes withheld at...