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China: Updated “frequently asked questions” for AEOI

China: Updated “frequently asked questions” for AEOI

China’s tax authorities updated a list of “frequently asked questions” (FAQs) concerning the automatic exchange of information (AEOI) rules.


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The updated FAQs reflect:

  • The addition of a question on the relationship between the definition of an investment institution and a financial institution in the Financial Action Task Force (FATF) recommendations (Section 4.3)
  • The addition of a new provision (Partnership - Identification Controller) to include information on how to identify the controller of a partnership if it does not have a natural person with a more than 25% partnership interest

Read a November 2019 report [PDF 75 KB] prepared by KPMG LLP

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