Dispute resolution

People's Republic of China Dispute Resolution Country Profile



last update 12 October 2006


Competent Authority

Mr. Zhang Zhiyong
Director General
International Taxation Department
State Administration of Taxation
Tel: 0086-10-63417926
Fax: 0086-10-63417966
Address: No.5 Yangfangdian Westroad, Haidian District, Beijing, Post code: 100038


International Taxation Department
State Administration of Taxation

Scope of MAP

Relief of double taxation for specific taxpayer, interpretation of tax treaty, advance pricing agreement, elimination of discrimination etc.

Domestic guidelines & administrative arrangements

Domestic guidelines being developed, which will be available on www.chinatax.gov.cn by the end of 2005.

Time for filing

In accordance with respective DTC.

Form of request

Oral request not acceptable.

Documentation requirement

Refer to the domestic guidelines.

User fees


Tax collection / penalty / interest

Normal principles apply.

Other dispute resolution mechanisms

Normal legal procedures apply.

Government website

http://www.chinatax.gov.cn (Chinese)  


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