What are we going to talk about?

  • Criteria for tax residency for individuals

  • What are the main taxes on personal income?

  • What are the main tax rates for personal income

  • What are the special features of taxation in your country for foreign citizens?

  • The specifics of taxation and obtaining tax benefits provided for relocators?

  • What are the main benefits provided for their citizens?

  • What are the main benefits provided for foreign citizens?

  • What are the specifics of taxation for individuals who are employed?

  • What are the specifics of taxation when owning real estate in the country?

  • What are the specifics of taxation when owning shares or other securities?

  • What features of taxation exist when giving or receiving an inheritance?

  • What are the specifics of taxation when doing business?

  • Is there a set-off of foreign income taxes (in the absence of a tax agreement)

  • Is the sale of foreign currency taxed?

  • Is the exchange rate difference taxable

  • Are there special tax regimes and what are their conditions?

  • How to properly declare income for timely and full payment of taxes in your country?

  • What are the deadlines for paying taxes?

  • What is the procedure for paying taxes?

  • What are the government's tax plans, including tax rates?

  • What liability measures are provided for non-payment/incomplete payment of taxes?

Who will the lecture suit?

Entrepreneurs, accountants, auditors, tax consultants

Speaker: Zoe Qiu

Senior Tax Manager Crowe Shanghai Business & Tax Advisory Co., Ltd

According to the lecture by Zoe Qiu, Senior Tax Manager at Crowe Shanghai Business & Tax Advisory Co., China allows individual taxpayers who are resident in China to claim a foreign tax credit under its domestic tax law and double tax treaties.

If an individual is considered a resident taxpayer in China and has income from outside of China, they can use the PRC individual income tax law to claim a tax credit. The individual can deduct the income tax paid overseas from what they would owe to the Chinese government. However, the deductible amount shall not exceed the Chinese tax amount computed according to the provisions of PRC tax law.


This credit method would also apply under China's tax treaty with Azerbaijan. As long as the individual has the required tax payment certificates, they can conduct the foreign tax credit.