The Taxation of Foreigners Working in China

Journal
Yang, J.G.S.
China (People’s Rep.); United States
Bulletin for International Taxation 2015 (Volume 69), No. 9
PriceUSD 45

This article examines the taxation of foreigners working in China and notes that tax law classifies income as ordinary and investment income. The article also considers Chinese versus foreign-source income, income effectively connected with a Chinese trade or business and foreign tax credits, and compares Chinese and US tax rules.