# The Double Taxation Relief (China) Order 2013, Note: Explanatory note


(This note is not part of the Order)
The Schedule to this Order contains a Protocol (“the Protocol”) which amends an agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the People’s Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains (“the Agreement”). The Agreement was scheduled to the Double Taxation Relief and International Tax Enforcement (China) Order 2011 (S.I. 2011/2724). This Order brings the Protocol into effect.
The Agreement aims to eliminate the double taxation of income or gains arising in one country and paid to residents of the other country. It does this by allocating the taxing rights that each country has under its domestic law over the same income and gains, and/or by providing relief from double taxation. It also has specific measures which combat discriminatory tax treatment and provide for assistance in international tax enforcement. The Protocol continues this approach.
The Protocol amends sub-paragraph (a) of Article 10(2) of the Agreement, which relates to dividends, so that it applies only where the beneficial owner is a company which holds directly at least 25 per cent of the capital of the company paying the dividends.
Article 1 provides for citation.
Article 2 makes a declaration as to the effect and content of the Protocol.
The Protocol will enter into force on the date of the later notifications by each country of the completion of its legislative procedures. It will take effect:
(i) in China, in respect of any tax year beginning on or after 1 January in the calendar year next following the date the Agreement enters into force; and
(ii) in the United Kingdom, for financial years commencing on or after 1 April next following the date the Agreement enters into force.
The date of entry into force will, in due course, be published in the London, Edinburgh and Belfast Gazettes.
A Tax Information and Impact Note has not been prepared for this Order as it gives effect to a previously announced policy to enact a double taxation agreement.

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Source: https://www.legislation.gov.uk/ukdsi/2013/9780111101520/note (the official version)
Page: https://openlegislation.uk/draft-double-taxation-relief-china-order-2013/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.