China releases country-specific guidance on global minimum tax rules

China's top tax authority released new country-specific implementation guidance on global minimum tax rules on Wednesday, aimed at helping Chinese enterprises better navigate overseas tax compliance.

The guidance — covering Denmark, Ireland, and the United Arab Emirates — aims to provide a systematic overview of global minimum tax frameworks, including legislative background, key provisions, and administration requirements, the State Taxation Administration said. It also includes links to original legal texts and relevant OECD documents to support reference and study.

STA officials said the move is part of broader efforts to enhance targeted and refined cross-border tax services. The guidance aims to help companies better understand regulatory requirements, improve compliance management, and assess overseas investment environments more effectively.

Wang Hongxia, chief financial officer of the overseas business department at Power Construction Corp of China, said the guidance provides "an authoritative and practical reference" for multinational enterprises.

"It helps companies gain a deeper understanding of host-country tax systems and supports more stable and confident global expansion," Wang said.

The guidance and related materials are available on the official website of the State Taxation Administration under the "Tax Road Connect" service section.

lijiaying@chinadaily.com.cn