China has 102 tax agreements in force as reported in its response to the Peer Review questionnaire. Four of those agreements comply with the minimum standard.
China signed the MLI in 2017 and deposited its instrument of ratification on 25 May 2022, listing its non-compliant agreements. The MLI entered into force for China on 1 September 2022. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
China has signed a bilateral complying instrument with respect to its agreements with Brazil and Italy.
China indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in its agreements with Germany and Switzerland.
China is generally implementing the minimum standard through the inclusion of the preamble statement and PPT.1