Chinese regulators are increasing tax scrutiny on offshore trusts holding shares in Hong Kong-listed companies, according to Bloomberg. Tax authorities in regions including Jiangsu and Shenzhen have demanded that actual controllers of these trusts report detailed financial information, such as dividend income and proceeds from share disposals. Shanghai had already initiated similar requirements in early 2025, mandating the declaration of related income data for the past three years. In at least one case, local tax authorities plan to impose a 20% tax on investment income, along with additional penalties. Other regions have requested disclosure of offshore trust income for the past two years.
China Intensifies Tax Scrutiny on Offshore Trusts Holding Hong Kong Stocks
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