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China Publishes Synthesized Texts of Tax Treaties with Oman, Pakistan, Poland, Portugal, Qatar, Saudi Arabia, Serbia, and Seychelles as Impacted by BEPS MLI

30 August 2022

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Treaty Development

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China-Oman-Pakistan-Poland-Portugal-Qatar-Saudi Arabia-Serbia-Seychelles

China's State Administration of Taxation (SAT) has published the synthesized texts of China's tax treaties with Oman, Pakistan, Poland, Portugal, Qatar, Saudi Arabia, Serbia, and Seychelles 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 2002 China-Oman tax treaty: with respect to taxes withheld at...