Laws of the People's Republic of China

State Administration of Taxation

Notice of the State Administration of Taxation on the Effectiveness and Implementation of the Agreement on the Avoidance of Double Taxation between the Government of the People's Republic of China and the Government of United Mexican States

No. 26 [2006] of the State Administration of Taxation

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

As to the agreement concluded between the government of the People's Republic of China and the government of United Mexican States on the avoidance of double taxation and prevention of tax evasion on September 12, 2005 in Beijing, the foreign affairs departments of China and Mexico exchanged notes on January 27, 2006 and January 30, 2006, respectively, to confirm that the relevant statutory legal procedures have been concluded for its effectiveness. According to the provisions of Article 28 of this Agreement, it shall come into force as of March 1, 2006 and shall be implemented as of January 1, 2007. The State Administration of Taxation has printed and issued to you the text of the aforesaid Agreement by Document No. 1045 [2005] on November 4, 2005 for implementation.

State Administration of Taxation

February 20, 2006