This report highlights and compares the texts of China’s seven bilateral income tax treaties signed and in force with Latin American countries: Argentina (2018), Brazil (1991, amended in 2022), Chile (2015, amended in 2018), Cuba (2001), Ecuador (2013), Mexico (2005) and Venezuela (2001). Of these seven, four were either amended or signed after the conclusion of the BEPS Action Plan in October 2015. This includes the treaty between China and Mexico, which is the only agreement on the list subject to the BEPS Multilateral Instrument (MLI).