The Double Taxation Relief and International Tax Enforcement (China) Order 2011

• Citation: S.I. 2011/2724
• Sections: 2

Section 1 Citation

This Order may be cited as the Double Taxation Relief and International Tax Enforcement (China) Order 2011.

Section 2 Double taxation and international tax enforcement agreement to have effect

It is declared that—

(a) the agreement set out in the Schedule to this Order has been made with the Government of the People’s Republic of China;

(b) the agreement has been made with a view to affording relief from double taxation in relation to income tax, corporation tax, capital gains tax and taxes of a similar character imposed by the laws of the People’s Republic of China and for the purposes of assisting international tax enforcement; and

(c) it is expedient that the agreement should have effect.