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.
As a non-US based investor I agree with CSP; over the years I never had any tax issue with respect to OTCBB stocks come up at all. As well, I am neither an accountant nor a tax professional.
To avoid US withholding taxes I do have to make sure though that form W-8BEN is up to date and on file with my broker.
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