Hostname: page-component-cd9895bd7-p9bg8 Total loading time: 0 Render date: 2024-12-26T06:14:45.559Z Has data issue: false hasContentIssue false
  • English
  • Français

China-United States: Agreement for the Avoidance of Double Taxation and the Prevention of Tax Evasion on Income*

Published online by Cambridge University Press:  04 April 2017

Get access Rights & Permissions [Opens in a new window]

Abstract

An abstract is not available for this content so a preview has been provided. Please use the Get access link above for information on how to access this content.
Image of the first page of this content. For PDF version, please use the ‘Save PDF’ preceeding this image.'
Type
Treaties and Agreements
Information
International Legal Materials , Volume 23 , Issue 4 , July 1984 , pp. 677 - 704
Copyright
Copyright © American Society of International Law 1984

Access options

Get access to the full version of this content by using one of the access options below. (Log in options will check for institutional or personal access. Content may require purchase if you do not have access.)

Footnotes

*

[Reproduced from the text provided by the U.S. Department of the Treasury. The Protocol at I.L.M. page 701 is an integral part of the Agreement. An exchange of letters between China and the United States, at the time of signature, contains an understanding with regard to Article 22 and “tax sparing credits”. The text appears at I.L.M. page 703.

[To date, the United States has no tax sparing credit provisions in any other agreements, and it is unlikely that such a provision will be incorporated in this Agreement.]

References

* [This letter was acknowledged and the understanding confirmed by a letter of the same date from the Premier of the People'sRepublic of China.]