China

China has exchange of information relationships with 113 jurisdictions through 103 DTCs and 10 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Ukraine DTC  4 Dec 1995  1995-12-04 18 Oct 1996  1996-10-18 Yes No
South Africa DTC  25 Apr 2000  2000-04-25 7 Jan 2001  2001-01-07 Yes No
Oman DTC  25 Mar 2002  2002-03-25 20 Jul 2002  2002-07-20 Unreviewed No
Bangladesh DTC  12 Sep 1996  1996-09-12 10 Apr 1997  1997-04-10 Unreviewed No
Russian Federation DTC  13 Oct 2014  2014-10-13 9 Apr 2016  2016-04-09 Unreviewed Yes
Sudan DTC  30 May 1997  1997-05-30 9 Feb 1999  1999-02-09 Unreviewed No
New Zealand DTC  16 Sep 1986  1986-09-16 17 Dec 1986  1986-12-17 Yes No
Israel DTC  8 Apr 1995  1995-04-08 1 Jan 1996  1996-01-01 Yes No
Mauritius DTC  1 Aug 1994  1994-08-01 4 May 1995  1995-05-04 Yes Yes
Bahamas, The TIEA  1 Dec 2009  2009-12-01 28 Aug 2010  2010-08-28 Yes Yes
Iran DTC  20 Apr 2002  2002-04-20 14 Aug 2003  2003-08-14 Unreviewed No
Cyprus DTC  25 Oct 1990  1990-10-25 5 Oct 1991  1991-10-05 Yes No
Korea, Republic of DTC  28 Mar 1994  1994-03-28 27 Sep 1994  1994-09-27 Yes No
Kazakhstan DTC  12 Sep 2001  2001-09-12 27 Jul 2003  2003-07-27 No No
Netherlands DTC  31 May 2013  2013-05-31 31 Aug 2014  2014-08-31 Unreviewed Yes
Iceland DTC  3 Jun 1996  1996-06-03 5 Feb 1997  1997-02-05 Yes No
Czech Republic DTC  28 Aug 2009  2009-08-28 4 May 2011  2011-05-04 Yes Yes
Finland DTC  25 May 2010  2010-05-25 25 Nov 2010  2010-11-25 Yes Yes
Moldova, Republic of DTC  7 Jun 2000  2000-06-07 26 May 2001  2001-05-26 Unreviewed No
Uganda DTC  11 Jan 2012  2012-01-11 not yet in force  1900-01-01 Yes Yes
Trinidad and Tobago DTC  18 Sep 2003  2003-09-18 22 May 2005  2005-05-22 No No
Canada DTC  12 May 1986  1986-05-12 29 Dec 1986  1986-12-29 Yes No
Former Yugoslav Republic of Macedonia DTC  9 Jun 1997  1997-06-09 29 Nov 1997  1997-11-29 Yes No
Indonesia DTC  7 Nov 2001  2001-11-07 25 Aug 2003  2003-08-25 Yes No
Lithuania DTC  3 Jun 1996  1996-06-03 18 Oct 1996  1996-10-18 Yes No
Seychelles DTC  26 Aug 1999  1999-08-26 17 Jan 2000  2000-01-17 Yes No
Cambodia DTC  13 Oct 2016  2016-10-13 not yet in force  1900-01-01 Unreviewed No
France DTC  30 May 1984  1984-05-30 21 Feb 1985  1985-02-21 Yes No
Latvia DTC  7 Jun 1996  1996-06-07 27 Jan 1997  1997-01-27 Yes Yes
Norway DTC  25 Feb 1986  1986-02-25 21 Dec 1986  1986-12-21 Yes No
United States DTC  30 Apr 1984  1984-04-30 22 Oct 1986  1986-10-22 Yes No
Bermuda TIEA  3 Dec 2010  2010-12-03 3 Nov 2011  2011-11-03 Yes Yes
Venezuela DTC  17 Apr 2001  2001-04-17 23 Dec 2004  2004-12-23 Unreviewed No
Turkmenistan DTC  13 Dec 2009  2009-12-13 30 May 2010  2010-05-30 Unreviewed No
San Marino TIEA  9 Jul 2012  2012-07-09 30 Apr 2013  2013-04-30 Yes Yes
Portugal DTC  21 Apr 1998  1998-04-21 7 Jun 2000  2000-06-07 Yes No
Hong Kong, China DTC  10 Dec 2003  2003-12-10 8 Dec 2006  2006-12-08 Yes Yes
Argentina TIEA  13 Dec 2010  2010-12-13 16 Sep 2011  2011-09-16 Yes Yes
Romania DTC  16 Jan 1991  1991-01-16 5 Mar 1992  1992-03-05 Yes No
Belgium DTC  7 Oct 2009  2009-10-07 4 Jan 2013  2013-01-04 Yes Yes
Ethiopia DTC  14 May 2009  2009-05-14 25 Dec 2012  2012-12-25 Unreviewed No
Zambia DTC  26 Jul 2010  2010-07-26 30 Jun 2011  2011-06-30 Unreviewed Yes
Jersey TIEA  29 Oct 2010  2010-10-29 10 Nov 2011  2011-11-10 Yes Yes
Ecuador DTC  21 Jan 2013  2013-01-21 6 Mar 2014  2014-03-06 Unreviewed Yes
Lao People's Democratic Republic DTC  25 Jan 1999  1999-01-25 22 Jun 1999  1999-06-22 Unreviewed No
Egypt DTC  13 Aug 1997  1997-08-13 24 Mar 1999  1999-03-24 Unreviewed No
Cuba DTC  13 Apr 2001  2001-04-13 17 Oct 2003  2003-10-17 Unreviewed No
Croatia DTC  9 Jan 1995  1995-01-09 18 May 2001  2001-05-18 Yes No
Macao, China DTC  15 Jul 2009  2009-07-15 15 Sep 2010  2010-09-15 Yes Yes
Guernsey TIEA  27 Oct 2010  2010-10-27 17 Aug 2011  2011-08-17 Yes Yes
Italy DTC  31 Oct 1986  1986-10-31 13 Dec 1990  1990-12-13 Yes No
Serbia DTC  21 Mar 1997  1997-03-21 1 Jan 1998  1998-01-01 Unreviewed No
Jamaica DTC  4 Jul 1996  1996-07-04 16 Mar 1997  1997-03-16 Yes No
Papua New Guinea DTC  14 Jul 1994  1994-07-14 16 Aug 1995  1995-08-16 Unreviewed No
Kuwait DTC  25 Dec 1989  1989-12-25 20 Jul 1990  1990-07-20 Unreviewed No
India DTC  18 Jul 1994  1994-07-18 21 Nov 1994  1994-11-21 Yes No
Algeria DTC  6 Nov 2006  2006-11-06 27 Jul 2007  2007-07-27 Unreviewed No
Thailand DTC  27 Oct 1986  1986-10-27 29 Dec 1986  1986-12-29 Unreviewed No
Denmark DTC  16 Jun 2012  2012-06-16 28 Dec 2012  2012-12-28 Yes Yes
Cayman Islands TIEA  26 Sep 2011  2011-09-26 15 Nov 2012  2012-11-15 Yes Yes
Malaysia DTC  23 Nov 1985  1985-11-23 14 Sep 1986  1986-09-14 Yes No
Spain DTC  22 Nov 1990  1990-11-22 20 May 1992  1992-05-20 Yes No
Australia DTC  17 Nov 1988  1988-11-17 28 Dec 1990  1990-12-28 Yes No
Qatar DTC  2 Apr 2001  2001-04-02 21 Oct 2008  2008-10-21 Yes No
Switzerland DTC  25 Sep 2013  2013-09-25 15 Nov 2014  2014-11-15 Yes Yes
Nepal DTC  14 May 2001  2001-05-14 31 Dec 2010  2010-12-31 Unreviewed No
Brunei Darussalam DTC  21 Sep 2004  2004-09-21 29 Dec 2006  2006-12-29 Yes No
Slovakia DTC  11 Jun 1987  1987-06-11 23 Dec 1987  1987-12-23 Yes No
Luxembourg DTC  12 Mar 1994  1994-03-12 28 Jul 1995  1995-07-28 Yes No
United Kingdom DTC  27 Jun 2011  2011-06-27 13 Dec 2013  2013-12-13 Unreviewed Yes
Philippines DTC  18 Nov 1999  1999-11-18 23 Mar 2001  2001-03-23 Yes No
Georgia DTC  22 Jun 2005  2005-06-22 10 Nov 2005  2005-11-10 Yes No
Zimbabwe DTC  1 Dec 2015  2015-12-01 not yet in force  1900-01-01 Unreviewed Yes
Tunisia DTC  16 Apr 2002  2002-04-16 23 Sep 2003  2003-09-23 Yes No
Turkey DTC  23 May 1995  1995-05-23 20 Jan 1997  1997-01-20 Yes No
Mexico DTC  12 Sep 2005  2005-09-12 1 Mar 2006  2006-03-01 Yes No
Armenia DTC  5 May 1996  1996-05-05 28 Nov 1996  1996-11-28 Unreviewed No
Slovenia DTC  13 Feb 1995  1995-02-13 27 Dec 1995  1995-12-27 Yes No
Hungary DTC  17 Jun 1992  1992-06-17 31 Dec 1994  1994-12-31 Yes No
United Arab Emirates DTC  1 Jul 1993  1993-07-01 5 Jun 1994  1994-06-05 Yes No
Nigeria DTC  15 Apr 2002  2002-04-15 21 Mar 2009  2009-03-21 Yes No
Botswana DTC  11 Apr 2012  2012-04-11 not yet in force  1900-01-01 Yes Yes
Tajikistan DTC  27 Aug 2008  2008-08-27 28 Mar 2009  2009-03-28 Unreviewed Yes
Saudi Arabia DTC  23 Jan 2006  2006-01-23 1 Sep 2006  2006-09-01 No No
Kyrgyzstan DTC  24 Jun 2002  2002-06-24 29 Mar 2003  2003-03-29 Unreviewed No
Liechtenstein TIEA  27 Jan 2014  2014-01-27 3 Aug 2014  2014-08-03 Unreviewed Yes
Bulgaria DTC  6 Nov 1989  1989-11-06 25 May 1990  1990-05-25 Yes No
Poland DTC  7 Jun 1988  1988-06-07 1 Jan 1990  1990-01-01 Yes No
Bosnia and Herzegovina DTC  2 Dec 1988  1988-12-02 16 Dec 1989  1989-12-16 Unreviewed No
Barbados DTC  15 May 2000  2000-05-15 27 Oct 2000  2000-10-27 Yes Yes
Sweden DTC  16 May 1986  1986-05-16 3 Jan 1987  1987-01-03 Yes No
Isle of Man TIEA  26 Oct 2010  2010-10-26 14 Aug 2011  2011-08-14 Yes Yes
Syrian Arab Republic DTC  31 Oct 2010  2010-10-31 1 Sep 2011  2011-09-01 Unreviewed Yes
Sri Lanka DTC  11 Aug 2003  2003-08-11 22 May 2005  2005-05-22 Unreviewed No
Viet nam DTC  17 May 1995  1995-05-17 18 Oct 1996  1996-10-18 Unreviewed No
Japan DTC  6 Sep 1983  1983-09-06 26 Jun 1984  1984-06-26 Yes No
Mongolia DTC  26 Aug 1991  1991-08-26 23 Jun 1992  1992-06-23 Unreviewed No
Brazil DTC  5 Aug 1991  1991-08-05 6 Jan 1993  1993-01-06 Yes No
Estonia DTC  12 May 1998  1998-05-12 8 Jan 1999  1999-01-08 Yes No
Greece DTC  3 Jun 2002  2002-06-03 11 Nov 2005  2005-11-11 Yes No
Ireland DTC  19 Apr 2000  2000-04-19 6 Apr 2001  2001-04-06 Yes No
Morocco DTC  27 Aug 2002  2002-08-27 16 Aug 2006  2006-08-16 Yes No
Germany DTC  28 Mar 2014  2014-03-28 5 Apr 2016  2016-04-05 Unreviewed Yes
Uzbekistan DTC  3 Jul 1996  1996-07-03 3 Jul 1996  1996-07-03 Unreviewed Yes
Bahrain DTC  16 May 2002  2002-05-16 15 Aug 2002  2002-08-15 Yes Yes
Singapore DTC  11 Jul 2007  2007-07-11 18 Sep 2007  2007-09-18 Yes Yes
Albania DTC  13 Sep 2004  2004-09-13 28 Jul 2005  2005-07-28 Yes No
Virgin Islands, British TIEA  7 Dec 2009  2009-12-07 30 Dec 2010  2010-12-30 Yes Yes
Malta DTC  23 Oct 2010  2010-10-23 25 Aug 2011  2011-08-25 Yes Yes
Austria DTC  10 Apr 1991  1991-04-10 1 Nov 1992  1992-11-01 No No
Belarus DTC  17 Jan 1995  1995-01-17 3 Oct 1996  1996-10-03 Unreviewed No
Azerbaijan DTC  17 Mar 2005  2005-03-17 17 Aug 2005  2005-08-17 Yes No
Pakistan DTC  15 Nov 1989  1989-11-15 27 Dec 1989  1989-12-27 Yes No