A company incorporated in China, or incorporated abroad but effectively managed in China, is a Chinese tax resident and is taxed on its worldwide income, not merely its China-source income. 在中国境内成立，或在境外成立但实际管理机构在中国境内的企业，为中国税收居民，就全球所得纳税，而非仅就中国境内所得纳税。 The “place of effective management” test looks at where … Corporate Tax Residency and CFC Rules for Foreign-Invested Enterprises in China (2026)Read more
Capital & Cross-border
China’s Data Export Security Assessment Route (2026): a Field Guide for Foreign-Invested Enterprises
The security assessment is the highest-threshold of China’s three data-export routes and is mandatory when a Critical Information Infrastructure Operator (CIIO) exports personal information, or when any processor exports important data or large volumes of personal information. 安全评估是中国数据出境三条通道中门槛最高的一条，当关键信息基础设施运营者（CIIO）出境个人信息，或任何处理者出境重要数据、或大规模出境个人信息时，必须申报安全评估。 The statutory … China’s Data Export Security Assessment Route (2026): a Field Guide for Foreign-Invested EnterprisesRead more