Taxation of Income from the Provision of Services – More Requirements, Less Certainty

Journal
Yang, H.
China (People's Rep.)
Asia-Pacific Tax Bulletin 2010 (Volume 16), No. 3
Format/Price
JournalUSD 45

The Chinese tax authorities have placed service permanent establishments under greater scrutiny as the country sees a greater inflow of foreign employees and expertise. The author discusses how such service permanent establishments are likely to be determined and taxed in China under current regulations and guidelines, while drawing parallels with the OECD and UN Model Conventions and their respective Commentaries.