Taxation of Personal Services in China

Journal
Author
Webster, M.; Guo, Y.M.; O'Connell, A.
Country
China (People's Rep.)
Published Date
Issue
Bulletin for International Taxation 2014 (Volume 68), No. 12
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article describes the development of personal income tax in China and examines the tax treatment of foreign employees and independent contractors under Chinese law.