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What are the taxes covered under the Double Taxation Agreement (DTA) between China and Singapore?
Q&AAccording to Article 2 of the DTA, the taxes covered are individual income tax (IIT) and corporate income tax (CIT) in China, income tax in singapore and according to Circular 75, these taxes can be levied directly by the government or withheld at source.
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September 2012Double Taxation Avoidance Agreements
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