Summary
- The global Common Reporting Standard represents a significant means of information exchange between tax jurisdictions
CRS-Driven Tax Enforcement on Overseas Income of Resident Individuals in Mainland China
Daisy Duan, Sara Shi and Chenlu Wang of King & Wood explain China’s implementation of the Common Reporting Standard for tax information and explore the implications for Chinese taxpayers with overseas income
By Daisy Duan and Sara Shi and Chenlu Wang