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Daily Tax Report: International

China Tax Agency Issues FAQs on Measures Concerning DTA Benefits for Nonresidents

Nov. 6, 2019, 7:38 PM

The Chinese State Administration of Taxation Nov. 5 posted online FAQs on new measures concerning income tax advantages for individual and corporate nonresidents under DTAs signed by mainland China, Hong Kong, and Macao. Topics covered include: 1) the implementation period, scope, and purpose of the treaty agreements; 2) the amendment of the definition of nonresident taxpayers; 3) the definitions of tax residency certificates and beneficiaries; 4) requirements for withholding agents and nonresident taxpayers; and 5) requirements for simplified forms and statements. The measures enter into force and take effect Jan. 1, 2020. [China, State Administration of Taxation, 11/05/19]

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