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China Extends Double Taxation Exemption to Non-Resident Taxpayers

In order to facilitate the avoidance of double taxation in instances precluded by an appropriate treaty, China’s State Taxation Administration has formulated and promulgated the Administrative Measures for Entitlement to Treaty Treatments for Non-Resident Taxpayers. These new regulations will come into force on 1 January 2020.

Under the terms of the new measures, when non-resident taxpayers, who are liable to pay tax in China, wish to avail themselves of their entitlement to avoid double taxation, in line with any treaty in force between their home country and the mainland government, they should, in the first instance, exercise their own judgment as to whether they are duly entitled. They should then make a statutory declaration to that effect, ensure they retain any relevant documentation for future reference and confirm their willingness to submit to any post-declaration supervision that may be deemed necessary by the tax authorities. Such taxpayers should make their declaration either when filing their tax return or when providing information to a tax withholding agent.

Source: State Taxation Administration

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