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the State Administration of Taxation
Circular of the State Administration of Taxation on the Coming into Force and Implementation of the Agreement between the Government
of China and the Government of Albania on Avoidance of Double Taxation
Guo Shui Han [2005] No.131
The bureaus of state taxation and local taxation of all provinces, autonomous regions, municipalities directly under the Central Government
and cities under separate state planning, Yangzhou Taxation Institute, and all the departments under the State Administration of
Taxation:
The Chinese government and the government of the Republic of Albania concluded the agreement on avoidance of double taxation and tax
evasion on incomes and properties in Beijing on September 13, 2004. The Agreement has been confirmed by both governments by exchanging
notes through their respective foreign affair departments on March 1st, 2005 and June 28, 2005 respectively, and now has completed
the necessary legal procedures for becoming effective. According to the stipulations of Article 29 of the Agreement, the Agreement
shall come into force on July 28, 2005, and shall be implemented as of January 1st, 2006. The State Administration of Taxation has
distributed the Agreement text to you in “Guo Shui Han [2004] No.1102” on September 28, 2004. Please comply with and carry out it
earnestly.
The State Administration of Taxation
August 19, 2005
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