Tax residency basics for people moving to Shenzhen

Tax residency depends on days present, income source, employer structure, nationality, treaties, family situation, and rules that change. This page is not tax advice.

Questions to ask a qualified tax adviser

• When might I become tax resident?
• How is foreign income treated?
• How is employment income treated?
• How are dividends, capital gains, or business income treated?
• What reporting obligations apply in China and at home?
• Are there treaty issues?
• What records should I keep?
• What should I decide before moving?

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