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China Publishes Synthesized Texts of Tax Treaties with Singapore, Slovak Republic, Slovenia, South Korea, Thailand, Ukraine, UAE, and UK as Impacted by BEPS MLI

31 August 2022

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Treaty Development

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China-Singapore-Slovak Republic-Slovenia-South Korea-Thailand-Ukraine-United Arab Emirates-United Kingdom

China's State Administration of Taxation (SAT) has published the synthesized texts of China's tax treaties with Singapore, the Slovak Republic, Slovenia, South Korea, Thailand, Ukraine, the United Arab Emirates, and the United Kingdom 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 2007 China-Singapore tax...