Anti-Treaty Shopping: Chinese Tax Authorities’ New Trends Toward Non-Tax Resident Enterprises

Chinese tax authorities are getting serious about clamping down on treaty shopping and tax avoidance by foreign investors. Foreign investors who intend to set up intermediary holding companies to hold Chinese investment, or already have such structures in place, will soon need to assure the Chinese tax authorities that substantive business activities are being carried on in the jurisdiction of the intermediary holding company in order to secure tax benefits.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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