India has recently amended its double taxation agreement (DBAA) with Mauritius to fill some gaps. Now, a Mauritian company has to pay capital gains tax here, while from April 2017 it sells shares of a company in India. Previously, the company could avoid taxes because it was not « resident » in India. It could also move away from the helmsman in Mauritius, as capital gains for its residents are not taxed. As a result, many Shell companies have emerged in Mauritius to benefit from investments in India and without paying taxes. In recent years, the development of foreign investment by Chinese companies has grown rapidly and has become very influential. Thus, dealing with cross-border tax issues is becoming one of China`s most important financial and trade projects, and cross-border taxation issues continue to worsen. To solve problems, multilateral tax treaties between countries are established, which can legally help companies on both sides avoid double taxation and tax issues. In order to implement China`s « Going Global » strategy and help domestic enterprises adapt to the situation of globalization, China has made efforts to promote and sign multilateral tax treaties with other countries in order to realize common interests. By the end of November 2016, China had officially signed 102 double taxation treaties. Of these, 98 agreements have already entered into force. 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 State 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. For example, China first signed a double taxation agreement with the Socialist Republic of Czechoslovakia in June 1987. In 1990, Czechoslovakia split into two countries, the Czech Republic and Slovakia, and the original agreement signed with the Socialist Republic of Czechoslovakia was continuously used 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 after the reunification of two Germanys in Dennen. China has signed a double taxation agreement with many countries. Among them, there are not only countries that have made significant investments in China, but also countries that are also relational beneficiaries of Chinese investments. As far as the amount of the 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.
 Cyprus has concluded more than 45 double taxation treaties and negotiates with many other countries. Under these agreements, as a general rule, a credit note is allowed on the tax levied by the country in which the taxpayer is domiciled for taxes levied in the other contracting country, so that the taxpayer does not pay more than the higher of the two rates. .