Details of the amending protocol to the income tax treaty between China (People's Rep.) and Barbados of 15 May 2000 signed on 10 February 2010 are available. The protocol was signed in Chinese and English languages, all texts being equally authentic. The protocol, entered into force on 9 June 2010. The protocol generally applies from 1 January 2011. Taxes covered In respect of China, the taxes covered by the treaty are the individual income tax and enterprise income tax. Definition of resident The term "resident of a Contracting State" means any person who, under the laws of the state, is...