According to the interpretations of this Announcement, the protocol makes five pieces of amendments to the Agreement, such as updating Article 2 titled Taxes Covered of the Agreement as the applicable tax in China therein is changed from the previous "income tax for enterprises with foreign investment and foreign enterprises" into "enterprise income tax", and updating the criteria of Resident of a Contracting State in Paragraph 1 of Article 4 in the Agreement as the head office is changed into the place of establishment or effective management. The Announcement also points out that the protocol has been published on the website of the State Administration of Taxation in full text.