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AGREEMENT BETWEEN THE GOVERNMENT OF …

1 AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE UNITED STATES OF AMERICA FOR THE avoidance OF double taxation AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME The GOVERNMENT of the People s Republic of China and the GOVERNMENT of the United States of America; Desiring to conclude an AGREEMENT for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income; Have agreed as follows: ARTICLE 1 PERSONAL SCOPE This AGREEMENT shall apply to persons who are residents of one or both of the Contracting States. ARTICLE 2 TAXES COVERED 1. The taxes to which this AGREEMENT applies are (a) in the People s Republic of China: (i) the individual income tax; (ii) the income tax concerning joint ventures with Chinese and foreign investment; (iii) the income tax concerning foreign enterprises; 2(iv) the local income tax. (hereinafter referred to as Chinese tax ).

1 agreement between the government of the people’s republic of china and the government of the united states of america for the avoidance of double taxation and

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