Taxation of international executives
For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than one year.
No. The determination of residency status for short-term assignees is the same as discussed in preceding sections.
No.
Unless exempt, under treaty or PRC tax law, all China-source income is subject to tax. Generally, compensation paid for services performed in China is China-source income.
No.
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