New China-Netherlands tax treaty improves capital gains protection for Netherlands investors

Asia-Pacific Tax Newsalert

China and the Netherlands recently entered into a new double taxation agreement (DTA) and protocol. This replaces the existing DTA and follows the general trend of China's recent DTAs. However, it includes a new provision that will benefit Netherlands investors in China, including Netherlands subsidiaries of US multinational corporations (MNCs). This provision puts Netherlands investors in China in a better tax position than investors from other jurisdictions.



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