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China Updates Procedures and Rules for Obtaining Certificates of Tax Residency

|Approved Changes|China
China

China's State Administration of Taxation has issued Announcement No. 4 of 2025, providing updated procedures and rules for obtaining a "Certificate of Tax Residency" by enterprises and individuals. The announcement provides specific rules on which taxpayers can apply and outlines the necessary documentation/information that must be provided when applying. This includes different requirements when applying for a certificate for the purpose of claiming tax treaty benefits and when applying for…

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