For example, the double taxation treaty with the United Kingdom provides for a period of 183 days during the German tax year (which corresponds to the calendar year); Thus, from 1 September to 31 May (9 months), a UK citizen could work in Germany and then apply to be exempt from German tax. Since double taxation treaties guarantee the protection of the income of certain countries, treaties between the two tax administrations of two countries must enable administrations to eliminate double taxation. In recent years,[when?] the evolution of foreign investment by Chinese companies has grown rapidly and has become quite influential. Thus, the management of cross-border tax issues is becoming one of China`s main financial and trade projects, and cross-border tax issues continue to increase. To solve the problems, multilateral tax treaties are defined between countries, which can legally help companies on both sides to avoid double taxation and tax issues. In order to implement China`s „Going Global“ strategy and help domestic enterprises adapt to globalization, China is committed to promoting and signing multilateral tax agreements with other countries in order to achieve common interests. By the end of November 2016, China had officially signed 102 double taxation treaties. Of this amount, 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 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.  Cyprus has concluded more than 45 double taxation treaties and is negotiating with many other countries. .