Beijing Guoan have officially completed the signing of Villarreal forward Cedric Bakambu for an African record.

At the turn of the year, the terms of the transfer were completed with Beijing hoping to sign Bakambu and avoid meeting new tax regulations brought in by the Chinese Football Association.

However, while seemingly being successful in signing Bakambu for a fee of £35.4m, Beijing will have to pay a similar fee in tax, although they were able to reduce the expected fee by 20%.

The 26-year-old has penned a four-year contract with the Chinese Super League side, who finished last season in ninth place in the table.

Bakambu leaves Villarreal having scored 48 goals in 105 appearances in all competitions.