Notice of the State Administration of Taxation on the Entry into Force of the Agreement and Protocol between the Governments of China and the Philippines for the Avoidance of Double Taxation

This notice announces that the Agreement and Protocol for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, signed between China and the Philippines on November 18, 1999, have entered into force on March 23, 2001, and are applicable to income derived in tax years beginning on or after January 1, 2002.