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China - IRD

Does the double taxation agreement (DTA) between New Zealand and China extend to Hong Kong? Answer: No, the DTA with China has never extended to Hong Kong. New Zealand has a separate DTA with Hong Kong that entered into force on 9 November 2011. "China" is defined narrowly for the purposes of the China DTA.

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The double taxation arrangement... - KPMG China

A new China-France double tax agreement (DTA), set to replace the 1984 China-France DTA and its associated protocol of the same year, was signed on November 26 2013 alongside a new protocol. Assuming the remaining approval procedures are completed in the course of 2014, the new DTA could take effect from as early as January 1 2015.

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