Wealthy Individuals In Crosshairs Of Chinese Tax Enforcement

By Amy Ling and Jason Wen (May 21, 2019, 1:01 PM EDT) -- Effective Jan. 1, 2019, the amended individual income tax, or IIT, law and related rules have far-reaching impact on tax liabilities of both Chinese and foreign individuals in China. The major changes introduced under the amended IIT rules that affect high net worth individuals include revision of the Chinese tax resident concept and the introduction of new anti-avoidance rules....

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