Boxless
I'm not a tax professional, but I've been trading Chinese stocks (listed and OTC) since 1999 when I bought the first shares at the open, of the first Chinese company to trade on a US exchange (XING).
I've never paid a dime (that I'm aware of) in additional taxes because the Chinese stocks I buy - and that stands for OTC, NYSE or Nasdaq listed stocks as well as stocks that have uplisted while I've held them.
“The 19th century belonged to England, the 20th century belonged to the U.S., and the 21st century belongs to China. Invest accordingly.”
Warren Buffett