The double tax agreement (DTA) between China and Ecuador which was signed in 2013 entered into force on 6 March 2014 and will apply as from 1 January 2015. When it is in effect, the agreement will establish maximum withholding tax rates on dividends, interest and royalties between the two countries. There will be a maximum 5% withholding tax rate on dividends and a maximum 10% withholding tax on interest and royalties.