Title
Enhanced analysis of tax issues in China for secondment arrangements in multinational corporations
Document Type
Journal article
Source Publication
International Tax Journal
Publication Date
11-1-2013
Volume
39
Issue
6
First Page
31
Last Page
38
Abstract
The article focuses on the corporate tax laws on secondment arrangements of nonresident enterprises. The article mentions that many multinational corporations (MNCs) have appointed expatriates in China to overcome the loopholes with the 2008 corporation tax regulations in China and reduce their liabilities. The article looks at these loopholes and interpretation of the double-taxation agreement between China and Singapore.
Print ISSN
00977314
Publisher Statement
Copyright © 2013 G. Lui, A. Chung, C. Shum
Language
English
Recommended Citation
Lui, G., Chung, A., & Shum, C. (2013). Enhanced analysis of tax issues in China for secondment arrangements in multinational corporations. International Tax Journal, 39(6), 31-38.
