Announcement of the State Taxation Administration on the Application of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting to Bilateral Tax Treaties between China and Bulgaria and Other Countries

This announcement specifies that as of April 30, 2023, the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) applies to additional bilateral tax treaties signed by China, including those with Bulgaria, Indonesia, Mexico, Romania, Russia, and South Africa, and clarifies the effective dates of application under Article 35 of the Convention.