The 2013 income tax treaty between China and France entered into force on 28 December 2014, and applies from 1 January 2015. The treaty, signed 26 November 2013, replaces the 1984 income tax treaty between the two countries. Taxes Covered The treaty covers Chinese individual income tax and enterprise income tax, and French income tax, corporation tax and contributions on corporation tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise of one Contracting State furnishes services in the other State through employees or other engaged personnel present in that other...