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OECD Home › Centre de politique et d'administration fiscales › Résolution des différends › People's Republic of China Dispute Resolution Country Profile

Résolution des différends

People's Republic of China Dispute Resolution Country Profile

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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
Organization	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	None
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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