How the Individual Income Tax Reform Impacts Expats Residing in China?

March 12, 2019 | BY

Susan Mok

David Liu and Tianxiao Jin of FuJae Partners examine the major amendments to the Individual Income Tax Law, its Implementing Regulations and new supplemental tax circulars, and their impact on expatriate taxpayers

 

China's Individual Income Tax Law (IIT Law) (中华人民共和国个人所得税法) and its Implementing Regulations, as amended, took effect on January 1, 2019. This finally puts an end to the uncertainties faced by expatriates working in or traveling frequently to and from China (excluding Hong Kong, Macao and Taiwan) for work (Expatriate Taxpayers).

 

This premium content is reserved for
China Law & Practice Subscribers.

  • A database of over 3,000 essential documents including key PRC legislation translated into English
  • A choice of newsletters to alert you to changes affecting your business including sector specific updates
  • Premium access to the mobile optimized site for timely analysis that guides you through China's ever-changing business environment
For enterprise-wide or corporate enquiries, please contact our experienced Sales Professionals at +44 (0)203 868 7546 or [email protected]