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?

No.

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?

No.

© 2017 KPMG Advisory (China) Limited, a wholly foreign owned enterprise in China and KPMG Huazhen, a Sino-foreign joint venture in China, are member firms of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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