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China Confirms Effective Date of New Tax Treaty with Spain — Orbitax Tax News & Alerts

China's State Administration of Taxation recently published Announcement No. 16 of 2021 concerning the implementation of the 2018 income tax treaty with Spain, which replaced the 1990 tax treaty between the two countries. The Announcement confirms the effective date of the new treaty, which applies for taxes not withheld at source for tax years beginning on or after 2 May 2021 and for all other taxes levied on or after 2 May 2021.