China: Tax

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Article
Tax Compliance For Chinese Individuals Investing Overseas (Part II): Beyond CRS, The Beneficial Ownership Regime As A Parallel Transparency Framework
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.
China Tax
HK
Han Kun Law Offices
Article
End Of Preferential Treatment: Foreign Individuals’ Dividend Income No Longer Tax-Exempt
On September 1, 2026, the Ministry of Finance and the State Taxation Administration jointly issued the Announcement on Individual Income Tax Policies Concerning Dividends and Profit Distributions Received by Foreign Individuals (Announcement [2026] No. 27 of the Ministry of Finance and the State Taxation Administration, hereinafter referred to as “Announcement No. 27”), introducing significant changes to the individual income tax treatment of dividends and profit distributions received by foreign individuals from foreign invested enterprises (“FIEs”). Announcement No. 27 took effect upon issuance.
China Tax
SL
Shaohe Law Firm
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CT
Corporate Tax

Tax Treaties

Article
Tax Compliance For Chinese Individuals Investing Overseas (Part II): Beyond CRS, The Beneficial Ownership Regime As A Parallel Transparency Framework
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.
China Tax
HK
Han Kun Law Offices
Article
End Of Preferential Treatment: Foreign Individuals’ Dividend Income No Longer Tax-Exempt
On September 1, 2026, the Ministry of Finance and the State Taxation Administration jointly issued the Announcement on Individual Income Tax Policies Concerning Dividends and Profit Distributions Received by Foreign Individuals (Announcement [2026] No. 27 of the Ministry of Finance and the State Taxation Administration, hereinafter referred to as “Announcement No. 27”), introducing significant changes to the individual income tax treatment of dividends and profit distributions received by foreign individuals from foreign invested enterprises (“FIEs”). Announcement No. 27 took effect upon issuance.
China Tax
SL
Shaohe Law Firm
See more

Income Tax

Article
End Of Preferential Treatment: Foreign Individuals’ Dividend Income No Longer Tax-Exempt
On September 1, 2026, the Ministry of Finance and the State Taxation Administration jointly issued the Announcement on Individual Income Tax Policies Concerning Dividends and Profit Distributions Received by Foreign Individuals (Announcement [2026] No. 27 of the Ministry of Finance and the State Taxation Administration, hereinafter referred to as “Announcement No. 27”), introducing significant changes to the individual income tax treatment of dividends and profit distributions received by foreign individuals from foreign invested enterprises (“FIEs”). Announcement No. 27 took effect upon issuance.
China Tax
SL
Shaohe Law Firm
Article
New Chinese Mainland Offshore Trust Tax Regime: Immediate Implications For Settlors, Beneficiaries And Trustees
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 Tax
WL
Withers LLP
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Transfer Pricing

Article
Tax Compliance For Chinese Individuals Investing Overseas (Part II): Beyond CRS, The Beneficial Ownership Regime As A Parallel Transparency Framework
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.
China Tax
HK
Han Kun Law Offices
See more

Corporate Tax

Article
New Chinese Mainland Offshore Trust Tax Regime: Immediate Implications For Settlors, Beneficiaries And Trustees
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 Tax
WL
Withers LLP
See more

Latest Videos

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