CRS Implementing Rules Finally Released

作者/编者:Chen Yun (Robert), Wang Rong
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

Finally after seven months of waiting, the Administrative Measures on Due Diligence of Tax Related Information in respect of Non-Resident Financial Accounts were jointly promulgated by the State Administration of Taxation, Ministry of Finance, People’s Bank of China, China Banking Regulatory Commission, China Securities Regulatory Commission and China Insurance Regulatory Commission on May 19, 2017. Compared to the previous draft for public comments, there is no material change in the Measures. The Measures mainly focus on self-certification of an individual’s tax residence, self-certification of an entity’s tax residence and self-certification of a controlling person’s tax residence.

关键词: CRS Implementing Rules; Individual’s Tax Residence; Entity’s Tax Residence

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