Germany – China · source edition
- Edition
- de-china-2015-base | BGBl. 2015 II S. 1647 | Signed: 2014-03-28 | Gazette publication: 2015-12-29
- Source form
- official-publication PDF with native text layer; reader is a machine transcription
- Retrieved
- 2026-09-30
- Human review
- Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
- Currentness
- Original source edition; not a verified current-law consolidation. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
- Protocols / MLI
- The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
- SHA-256 (locally-verified)
- cd1af445f63ff433a95b45e466337082392d2ec4858cfcaad4629d1bd22b5d2a
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Citation
BGBl. 2015 II S. 1647 | de-china-2015-base | BGBl. 2015 II S. 1647 | Signed: 2014-03-28 | Gazette publication: 2015-12-29 | https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/China/2015-12-29-China-Abkommen-DBA-Gesetz.pdf?__blob=publicationFile&v=1 | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.