Authored by: Huang Ling, Wang Xinghua (Owen), Zhang Ci (Alice), Xu Jiaxing (Jason), Liu Ning and Fang Wei
As Chinese AI companies accelerate their overseas expansion, including overseas token-related initiatives, commercialization of AI products, cross-border computing power deployment and localized services, tax compliance has become an increasingly important part of their global operating strategy. Compared with traditional businesses, AI companies often face more complex tax issues due to inconsistent rules, non-standardized business models, differences in tax environments across jurisdictions, and the cross-border flow of data, technology and intangible assets.