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China
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China refers to the People's Republic of China and when used in a geographical sense means the entire territory of the People's Republic of China, including its territorial sea, over which Chinese laws relating to taxation apply, as well as any area beyond the territorial sea with respect to which the People's Republic of China, in accordance with international law and national legislation, has sovereign rights for exploration and exploitation of the seabed, its subsoil and water resources above it1.
China means the People's Republic of China; when used in a geographical sense, it refers to the entire territory of the People's Republic of China, including its territorial waters, over which the laws of China relating to taxation apply, and any area beyond its territorial waters with respect to which the People's Republic of China has sovereign rights for exploration and exploitation of marine resources, seabed, subsoil and the water column above them in accordance with international law2.
Agreement between the Government of the Russian Federation and the Government of the People's Republic of China on Avoidance of Double Taxation and Prevention of Tax Evasion with Respect to Income Taxes, as amended on 23 May 2016, Article 3. ↩
Agreement between the Government of the Russian Federation and the Government of the People's Republic of China on the Avoidance of Double Taxation and the Prevention of Tax Evasion with Respect to Income Taxes, as amended on 2003-03-03, Art. 3. ↩
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