The Resource The taxation of foreigners working in China

The taxation of foreigners working in China

Label
The taxation of foreigners working in China
Title
The taxation of foreigners working in China
Creator
Subject
Language
eng
Summary
This article examines the taxation of foreigners working in China and notes that tax law classifies income as ordinary and investment income. The article also considers Chinese versus foreign-source income, income effectively connected with a Chinese trade or business and foreign tax credits, and compares Chinese and US tax rules
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 69 (2015),
http://library.link/vocab/creatorName
Yang, J.G.S
Language note
English
http://library.link/vocab/subjectName
  • working abroad
  • income classification
  • foreign source income
  • effectively connected income
  • foreign tax credit
Label
The taxation of foreigners working in China
Instantiates
Publication
Label
The taxation of foreigners working in China
Publication

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