Laws of the People's Republic of China

the State Administration of Taxation

Circular of the State Administration of Taxation on the Coming into Force and Implementation of the Agreement between the Government of China and the Government of Albania on Avoidance of Double Taxation

Guo Shui Han [2005] No.131

The bureaus of state taxation and local taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, Yangzhou Taxation Institute, and all the departments under the State Administration of Taxation:

The Chinese government and the government of the Republic of Albania concluded the agreement on avoidance of double taxation and tax evasion on incomes and properties in Beijing on September 13, 2004. The Agreement has been confirmed by both governments by exchanging notes through their respective foreign affair departments on March 1st, 2005 and June 28, 2005 respectively, and now has completed the necessary legal procedures for becoming effective. According to the stipulations of Article 29 of the Agreement, the Agreement shall come into force on July 28, 2005, and shall be implemented as of January 1st, 2006. The State Administration of Taxation has distributed the Agreement text to you in "Guo Shui Han [2004] No.1102" on September 28, 2004. Please comply with and carry out it earnestly.

The State Administration of Taxation

August 19, 2005