Individual Income Tax Planning for Expatriates in China by Deloitte Touche Tohmatsu, published by CCH.
The surging number of expatriates in China coupled with relatively high marginal tax rates, increasing corporate governance and closer scrutiny by the tax authorities are factors leading to greater demand for tax planning for expatriates for their assignment in China.
Since the last edition of Tax Planning for Expatriates in China, the Chinese authorities have issued further circulars clarifying tax issues in practice. All these point to a wide range of tax planning opportunities from an Individual Income Tax’s perspective. Written by Deloitte Touche Tohmatsu, this comprehensive and fully updated guide is designed for multinational companies and foreign investment enterprises to management their employees on China assignment. It comes complete with illustrative examples with useful summary tables and forms for easy reference.