An Analysis of China’s Common Reporting Standards

作者/编者:Bill Ye and Zhao Wenxiang
作者单位:金杜律师事务所
创作年代:2017
出处/来源:金杜律师事务所
学科分类:经济法学
所属机构:金杜律师事务所
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摘要

The Measures on the Due Diligence of Non-resident Financial Account Information in Tax Matters (the “CRS ”) are now in place, six months after the release of the draft for comment (the “Draft”). The Common Reporting Standards Regulations made little change to the Draft besides some improvements in wording and concepts, and a delay in promulgation. This article focuses on three amendments, namely U.S. dollars as the currency, Anti-money laundering identification procedure fully included and Improved regulatory regime. In response to the upcoming individual income tax reform, this article summarized the key points of the CRS Regulations.

关键词: Due Diligence; Personal Income Tax; Anti-money

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An Analysis of China’s Common Reporting Standards

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