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NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON THE EFFECTIVENESS AND IMPLEMENTATION OF THE PROTOCOL TO THE AGREEMENT ON THE AVOIDANCE OF DOUBLE TAXATION BETWEEN THE GOVERNMENT OF CHINA AND THE GOVERNMENT OF MAURITIUS |
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(Notice of the State Administration of Taxation on the Effectiveness and Implementation of the Protocol to the Agreement on the Avoidance of Double Taxation between the Government of China and the Government of Mauritius
(No.14 [2007] of the State Administration of Taxation) |
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SUBJECT : TAX TREATIES; DOUBLE TAXATION; REPUBLIC OF MAURITIUS |
ISSUING DEPARTMENT : THE STATE ADMINISTRATION OF TAXATION |
ISSUE DATE : 02/12/2007 |
IMPLEMENT DATE : 01/01/2008 |
LENGTH : 194 words |
TEXT : |
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The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:
The Chinese government and the Government of the Republic of Mauritius have officially signed a Protocol to the Agreement on the Avoidance of Double Taxation and Prevention of Fiscal Evasion (hereinafter referred to as Protocol) on September 5, 2006. The foreign affairs departments of both governments have exchanged notes with each other on November 24, 2006 and January 25, 2007, respectively, confirming that the necessary legal procedures for effectiveness have been accomplished. According to the provision of Article 3 of the Protocol, the Protocol shall come into force on January 25, 2007. As for China, this Protocol shall apply to the incomes obtained in the tax years beginning on or after January 1, 2008; as for Mauritius, this Protocol applies to the incomes obtained in the tax years beginning on or after July 1, 2007. The State Administration of Taxation has printed and distributed the text of this Protocol to you in the "Letter No.833 [2006] of the State Administration of Taxation". Please comply with and implement it accordingly.
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