China's "Six-Year Rule," set to take effect in 2024, significantly impacts the taxation of foreign residents. Under this rule, individuals who live in China for 183 days or more each year are considered tax residents. If they remain as tax residents for over six years, they become liable for taxation on their global income, including foreign sources. The counting of the six years began on January 1, 2019, with specific criteria for determining residency. Importantly, foreigners can ...
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