TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>New DTAA Rules: Determining Tax Residency for Individuals and Entities under Article 4 Explained</h1> Article 4 of the Double Tax Avoidance Agreement (DTAA) between China and another Contracting State defines a 'resident' for tax purposes as anyone liable to tax due to domicile, residence, or similar criteria. If an individual qualifies as a resident in both states, residency is determined by the location of their permanent home, center of vital interests, habitual abode, or nationality. For entities other than individuals, residency is determined by mutual agreement between the states, considering factors like effective management and incorporation. In the absence of agreement, such entities may not receive tax relief or exemptions.
TaxTMI 
TaxTMI 
