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

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.

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