Global
PRACTICES International Taxation Non-Resident Taxation
Non-Resident Taxation
International Taxation
Non-Resident Taxation

Residency Classification

With extensive experience advising foreign clients in China, particularly in Shanghai—a hub for foreign investment—our lawyers assist in determining the tax residency status of overseas entities with effective management located in China. We advise on whether such entities qualify as Chinese resident enterprises and provide guidance on the establishment and taxation of permanent establishments (PEs) by non-resident enterprises.

Source of Income Analysis

We conduct source-of-income assessments to determine whether income is derived from or effectively connected with a PE in China. This includes evaluating China-sourced income and cross-border revenue with substantive links to domestic operations.

Renunciation of Nationality and Dual Citizenship

For Chinese nationals who renounce citizenship or hold multiple nationalities, we assist with complex identity classification, domestic asset disposition, and tax risk mitigation by leveraging our national presence and international network.


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