In addition, China has signed a double taxation agreement with Hong Kong and the Macao Special Administrative Region. China also signed a double taxation treaty with Taiwan in August 2015, which has not yet entered into force. According to the Chinese tax administration, the first double taxation agreement with Japan was signed in September 1983. The most recent agreement was signed with Cambodia in October 2016. As for the state-disrupting situation, China would continue the agreement signed after the disruption. Thus, for the first time in June 1987, China signed a double taxation agreement with the Czechoslovak Socialist Republic. In 1990, Czechoslovakia split into two countries, the Czech Republic and Slovakia, and the original agreement signed with the Czechoslovak Socialist Republic was used continuously in two new countries. In August 2009, China signed the new agreement with the Czech Republic. And with regard to the particular case of Germany, China continued the agreement with the Federal Republic of Germany in Dennen after the reunification of two Germanys. China has signed a double taxation treaty with many countries. Among them, there are not only countries that have made significant investments in China, but also countries that are beneficiaries well oriented towards Chinese investment relations. As far as the quantity of contracts is concerned, China is now only next to Britain.
For countries that have not signed double taxation treaties with China, some of them have signed information exchange agreements with China.  The United States has tax agreements with several countries that help reduce or eliminate the tax paid by residents of foreign countries.