Enhanced analysis of tax issues in China for secondment arrangements in multinational corporations

Gladie LUI, Alec CHUNG, Connie SHUM

Research output: Journal PublicationsJournal Article (refereed)


The article focuses on the corporate tax laws on secondment arrangements of nonresident enterprises. The article mentions that many multinational corporations (MNCs) have appointed expatriates in China to overcome the loopholes with the 2008 corporation tax regulations in China and reduce their liabilities. The article looks at these loopholes and interpretation of the double-taxation agreement between China and Singapore.
Original languageEnglish
Pages (from-to)31-38
Number of pages8
JournalInternational Tax Journal
Issue number6
Publication statusPublished - Nov 2013


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