Laws of the People's Republic of China

Circular of the State Administration of Taxation on the Effectiveness and Implementation of the Agreement on the Avoidance of Double Taxation between China and Trinidad and Tobago

Guo Shui Fa [2006] No. 139

The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and the cities specifically designated in the state plan:

The Chinese government and the Government of Trinidad and Tobago officially subscribed the Agreement of the Avoidance of Double Taxation and Prevention of Tax Evasion concerning Income at the capital of Trinidad and Tobago, Port of Spain, on September 18, 2003. The foreign affairs departments of both governments have compared notes with each other on August 24, 2004 and April 22, 2005 respectively, confirming that the necessary legal procedures for going into effect have been accomplished. Based on the prescriptions of Article 28 of the Agreement, the Agreement should enter into force as of May 22, 2005, and shall be implemented as of June 1, 2005 and January 1, 2006 respectively in light of the different income items. The text of the above-mentioned Agreement has been printed and distributed to you by the State Administration of Taxation through Document Guo Shui Fa [2003] No. 1124 on October 23, 2003. Please abide hereby.

The State Administration of Taxation

September 5, 2006