Die Änderungen des Doppelbesteuerungsabkommens mit China im Überblick

An amending protocol to the Agreement between the Government of the Republic of Austria 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 Capital and the Protocol thereto, signed at Beijing on April 10^th, 1991, was signed on September 14^th, 2023. Sabine Schmidjell-Dommes outlines the amending protocol and explains the most important deviations from the existing treaty from 1991.