From the perspective of the institutional design of CARF and CRS 2.0, whether a declaration is triggered depends on the compliance affiliation of the transaction location and the service provider, rather than the user's nationality.

Therefore, even if a taxpayer is a resident of mainland China, as long as they complete the withdrawal transaction through a compliant OTC or platform in Hong Kong, the relevant transaction may be included in the CARF and/or CRS 2.0 declaration and retention system on the Hong Kong side.

In the context of China continuously strengthening the regulation of overseas income and cross-border capital flows, the data retained for compliance may realistically be used for cross-border tax assistance, information verification, or audit support.

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