China: Tax

As Hong Kong's talent policies attract more mainland residents to work and invest across the border, complex tax residency questions emerge. Can obtaining Hong Kong identity and spending fewer than 183 days in mainland China eliminate mainland tax obligations?

From 1 September 2026, dividends paid by foreign-invested enterprises to foreign individual shareholders are taxed at 20 per cent. Official commentary suggests most investors will see no net increase. For one of the most common foreign investor profiles in China, that is not the case.

Global corporate transparency reforms are fundamentally changing how regulators identify beneficial owners behind offshore entities. Through enhanced shareholder registries and beneficial ownership...

As Hong Kong's talent policies attract more mainland residents to work and invest across the border, complex tax residency questions emerge. Can obtaining Hong Kong identity and spending fewer than 183 days in mainland China eliminate mainland tax obligations?

从2026年3月起，中国居民个人境外所得征管发生实质性变化：税收征管法启动25年来首次全面修订，CRS 2.0在主要离岸中心陆续落地，平台涉税信息报送制&#

China's tax authorities are implementing unprecedented changes to enforce global income reporting obligations for resident individuals, combining legislative reforms...

Global corporate transparency reforms are fundamentally changing how regulators identify beneficial owners behind offshore entities. Through enhanced shareholder registries and beneficial ownership...

Global regulatory frameworks are rapidly evolving to enhance transparency around offshore wealth structures through beneficial ownership registration regimes and enhanced corporate disclosure requirements. As tax authorities gain unprecedented access to information about ultimate controllers and economic beneficiaries behind complex offshore entities, individual investors face increasing scrutiny of their cross-border investment arrangements and compliance obligations.

This comprehensive bulletin examines recent tax developments across Asia, including China's VAT reforms, India's controversial Supreme Court ruling on treaty protection, Japan's 2026 tax reform package...

China's Ministry of Finance and State Taxation Administration have issued comprehensive new regulations governing offshore trust taxation, creating a framework that applies throughout the entire lifecycle of offshore trusts from initial funding to succession. These sweeping changes, effective immediately with a 90-day compliance window, impose Chinese Mainland taxes at multiple points for residents who have established offshore trusts, while also extending reach to non-residents with Chinese Mainland-source

China has issued its first systematic regulations on offshore trust taxation, introducing comprehensive rules that cover the entire lifecycle of offshore trusts from asset transfer to death.

企业涉税问题如何从行政违法演变为刑事犯罪?本文深入剖析逃税罪、虚开发票、骗取出口退税等十类高风险场景,揭示"有发票就没事"等常见误区背