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China-United States: Agreement for the Avoidance of Double Taxation and the Prevention of Tax Evasion on Income*

Published online by Cambridge University Press:  04 April 2017

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Abstract

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Type
Treaties and Agreements
Information
International Legal Materials , Volume 23 , Issue 4 , July 1984 , pp. 677 - 704
Copyright
Copyright © American Society of International Law 1984

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Footnotes

*

[Reproduced from the text provided by the U.S. Department of the Treasury. The Protocol at I.L.M. page 701 is an integral part of the Agreement. An exchange of letters between China and the United States, at the time of signature, contains an understanding with regard to Article 22 and “tax sparing credits”. The text appears at I.L.M. page 703.

[To date, the United States has no tax sparing credit provisions in any other agreements, and it is unlikely that such a provision will be incorporated in this Agreement.]

References

* [This letter was acknowledged and the understanding confirmed by a letter of the same date from the Premier of the People'sRepublic of China.]