STA Announces Entry into Force and Implementation of the China-Cameroon Tax Treaty and the Protocol to the China-Brazil Tax Treaty

Recently, the State Taxation Administration (STA) has issued the Announcement on the Entry into Force and Implementation of the Tax Treaty between China and Cameroon and the Protocol to the Tax Treaty between China and Brazil (the "Announcement").

According to the Announcement, the contracting parties to the tax treaties or protocols between China and Cameroon and between China and Brazil (the "Treaties") have both completed the domestic legal procedures required for the Treaties to take effect. In accordance with the provisions on entry into force set out in the Treaties, the STA has determined the effective and implementation dates. The Agreement between the Government of the People's Republic of China and the Government of the Republic of Cameroon for the Elimination of Double Taxation with Respect to Taxes on Income and the Prevention of Tax Evasion (the "China-Cameroon Agreement") was officially signed in Beijing on October 17, 2023. Both sides have completed the necessary domestic legal procedures for its entry into force. The China-Cameroon Agreement entered into force on July 26, 2025, and will apply to income derived on or after January 1, 2026, for taxable years beginning on or after that date.



(Source: https://fgk.chinatax.gov.cn/zcfgk/c100012/c5242318/content.html)

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