PRC issued consultation paper for CRS/FATCA implementation rules

PRC State Administration of Taxation (“SAT”) solicits public comments for the Administrative Measures for Due Diligence of Tax Related Information in respect of Non-Resident Financial Account (Draft for Comments) (the “Consultation Paper”).

Background Time Table

Click here to view table.

Purpose of the Consultation Paper

The Consultation Paper issued by SAT on 14 October 2016 is essentially the operating rules

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