MOF, SAT clarify determination of tax residency status of expatriates | Practical Law

MOF, SAT clarify determination of tax residency status of expatriates | Practical Law

The Ministry of Finance and the State Administration of Taxation have jointly issued a pair of announcements that help clarify how China's tax authorities will determine the tax residency status of expatriates under China's newly amended Individual Income Tax Law.

MOF, SAT clarify determination of tax residency status of expatriates

Practical Law UK Legal Update w-019-9728 (Approx. 3 pages)

MOF, SAT clarify determination of tax residency status of expatriates

Law stated as at 12 Apr 2019China
The Ministry of Finance and the State Administration of Taxation have jointly issued a pair of announcements that help clarify how China's tax authorities will determine the tax residency status of expatriates under China's newly amended Individual Income Tax Law.