According to such provision, is the taxpayer a tax resident of China?

根据该法律规定，非居民纳税人是否构成中国的税收居民？

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I hereby declare that I am a tax resident of the other contracting party to the tax treaty and the purpose of becoming such a tax resident is not to obtain the tax treaty benefits.

我谨声明，我为需享受税收协定缔约对方税收居民，我成为缔约对方税收居民并非为了获得税收协定利益而安排。

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"Said one concerned Winnetka resident, tax lawyer Ben Klein."

税务律师本克莱恩，一位忧心忡忡的本地居民如是说。

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Under U.S. law, a company is a tax resident of the country in which it was established.

NPR: Apple's Cook Faces Senate Questions On Taxes

In Ireland, a company must be managed and controlled in the country to be a tax resident.

NPR: Apple's Cook Faces Senate Questions On Taxes

But Senate aides said they weren't aware of another example where a corporation claimed it wasn't a tax resident of any country.

WSJ: Apple Pays No Tax on Much of Its Overseas Income, Senate Panel Finds