Legislation Roundup: Foreigner Dividend Tax, Personal Liability in Monopoly Agreements, and Real Estate Trusts

China ends tax exemption on foreigner dividend income | SAMR specifies the personal liability in monopoly agreements | NFRA sets forth the criteria for trust companies engaging in real estate trusts

By Susan Mok

Tax

Ministry of Finance and State Taxation Administration, Announcement on Matters Relevant to the Policy of Individual Income Tax on Dividends and Extra Dividends Paid to Foreign Individuals

财政部、国家税务总局关于外籍个人股息红利个人所得税政策有关事项的公告

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