The new income tax treaty between China and the Netherlands will enter into force on 31 August 2014, and will apply from 1 January 2015. The treaty replaces the 1987 income tax treaty between the two countries. Taxes Covered The treaty covers Chinese individual income tax and enterprise income tax, and Dutch income tax, wage tax, company tax and dividend 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 for the same or connected...