# The Double Taxation Relief and International Tax Enforcement (China) Order 2011, Article 2: Double taxation and international tax enforcement agreement to have effect

Extent: E+W+S+N.I.

It is declared that—
(a) the agreement set out in the Schedule to this Order has been made with the Government of the People’s Republic of China;
(b) the agreement has been made with a view to affording relief from double taxation in relation to income tax, corporation tax, capital gains tax and taxes of a similar character imposed by the laws of the People’s Republic of China and for the purposes of assisting international tax enforcement; and
(c) it is expedient that the agreement should have effect.

---
Source: https://www.legislation.gov.uk/uksi/2011/2724/article/2 (the official version)
Page: https://openlegislation.uk/double-taxation-relief-and-international-tax-enforcement-china-order-2011/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.