People’s Republic of China – Clarifying When Secondment Creates Chinese Taxable Presence

People’s Republic of China – Clarifying When Seco...

KPMG in the People’s Republic of China (PRC) reports that the State Administration of Taxation (SAT) issued Announcement 19 to provide guidance on when cross-border secondments of expatriates by foreign enterprises into PRC may create a PRC taxable presence. Announcement 19 is a welcome development for multinational companies (MNCs) doing business in China. It reduces uncertainty as to when a foreign enterprise might create PRC Corporate Income Tax (CIT) exposure through its secondment arrangements.

Related content

Download PDF of Flash International Executive Alert:


Connect with us


Request for proposal



KPMG's new digital platform

KPMG's new digital platform