China (CN)

Jurisdiction Overview

IDQuestionAnswer
553 *Legal Person, Resident: Interest Credit.
 Data Date: 2019

Notes

 
Foreign interest and royalty income received from a non-resident entity is incldued in taxable income. China implements the credit method for the relief from tax paid on foreign income (IBFD 2019b: 7.2.1.4).

Sources

IBFD 2019b