China Tax Treaties

China has one of the world's largest tax treaty networks, with over 110 double taxation agreements in force covering most major economies and many developing nations. These treaties generally provide reduced withholding tax rates on dividends, interest, and royalties. China has also signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and participates in the OECD's Base Erosion and Profit Shifting (BEPS) framework.