China - Special considerations for short-term assignments

China - Special considerations for short-term ass...

Taxation of international executives


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For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than one year.

Residency rules

Are there special residency considerations for short-term assignments?

No. The determination of residency status for short-term assignees is the same as discussed in preceding sections.

Payroll considerations

Are there special payroll considerations for short-term assignments?


Taxable income

What income will be taxed during short-term assignments?

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.

Additional considerations

Are there any additional considerations that should be considered before initiating a short-term assignment in China?


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