Tax considerations in cross-border investment
Welcome to our comprehensive guide on the tax implications of cross-border equity investments, covering both inbound and outbound investments between China and the UK, US and various European jurisdictions.
This guide, produced in collaboration with KWM China, is a valuable resource for investors, both within and outside China, seeking to understand the tax landscape and make informed decisions about their cross-border equity investments. It also serves as a reference tool for tax and legal advisors assisting clients with international tax planning and compliance, and helps businesses to navigate the complexities of international tax rules to optimize their investment strategies.
The content in this guide is correct at 28/4/2025. This guide is for general information only. It should not be relied upon and it is not a substitute for legal advice. If you would like legal advice from Eversheds Sutherland or KWM China in relation to any of the issues discussed in this guide, please get in touch with one of the contacts included at the bottom of the relevant page.
Eversheds Sutherland (International) LLP (“ESI”) and King & Wood Mallesons (“KWM China”) have entered into a co-operation agreement to work together on client development opportunities and to refer legal work to the appropriate entity and relevant jurisdiction based on client needs. This arrangement does not create a partnership or involve any integration of operations or businesses or branding. ESI and KWM China are independent and autonomous entities, and neither is controlled or managed by, or affiliated with, the other. ESI and KWM China, and any other entity using the name “Eversheds Sutherland” or “King & Wood Mallesons” are not in partnership with each other or part of a global limited liability partnership; they are not responsible for the acts or omissions of the other or able to bind the other.
For further information on the legal structure of Eversheds Sutherland please refer to www.eversheds-sutherland.com.
For further information on the legal structure of King & Wood Mallesons, please refer to: www.kwm.com.

© Eversheds Sutherland. All rights reserved. Eversheds Sutherland is a global provider of legal and other services operating through various separate and distinct legal entities. Eversheds Sutherland is the name and brand under which the members of Eversheds Sutherland Limited (Eversheds Sutherland (International) LLP and Eversheds Sutherland (US) LLP) and their respective controlled, managed and affiliated firms and the members of Eversheds Sutherland (Europe) Limited (each an "Eversheds Sutherland Entity" and together the "Eversheds Sutherland Entities") provide legal or other services to clients around the world. Eversheds Sutherland Entities are constituted and regulated in accordance with relevant local regulatory and legal requirements and operate in accordance with their locally registered names. The use of the name Eversheds Sutherland, is for description purposes only and does not imply that the Eversheds Sutherland Entities are in a partnership or are part of a global LLP. The responsibility for the provision of services to the client is defined in the terms of engagement between the instructed firm and the client.