注：同联邦德国、新加坡、瑞典、巴基斯坦、科威特、瑞士的协定执行日期，是经双方商定提前干协定生效之前执行的日期。上表中“执行日期”栏所写1．1／7．1”，是表明协定的执行日期为该年的1月1日，对股息、特许权使用费征税的执行日期为该年的7月1日。中国同40个国家签订的 Note: The implementation date of the agreement with the Federal Republic of Germany, Singapore, Sweden, Pakistan, Kuwait and Switzerland is the date of implementation prior to the entry into force of the dry-up agreement between the two parties. 1.1 / 7.1 “written in the” Implementation Date "column in the above table indicates that the implementation date of the agreement is January 1 of that year, and the implementation date of the tax on dividends and royalties is that year July 1. China signs with 40 countries