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1. TAX ISSUES IN CHINA FOR SECONDMENT ARRANGEMENTS IN MULTINATIONAL CORPORATIONS.

Author

Lui, Gladie, Chung, Alec, and Shum, Connie

Subjects
DISINCORPORATION, CORPORATIONS, AUDITING of corporations, CORPORATE power, CORPORATE bankruptcy
Abstract

Since the establishment of corporate income tax law in 2008, tax authorities in China have continued to perfect tax administration, in particular for non-resident enterprises, for which there are many uncertain areas of implementation. This paper provides a full coverage on the development and critics of expatriate secondment starting from Guoshuifa [2010] No.75 ("Circular 75") to the recent Announcement 19. It analyzes the merits of and practical difficulties in the implementation of Announcement 19. [ABSTRACT FROM AUTHOR]

Published
2014

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