Notice of the State Administration of Taxation on the Entry into Force and Implementation of the Protocol to the Agreement between China and Mauritius for the Avoidance of Double Taxation

This notice announces that the Protocol to the Double Taxation Avoidance Agreement between China and Mauritius has entered into force on January 25, 2007, and specifies its effective dates for tax years in both countries. Tax authorities at all levels are required to implement the protocol accordingly.