Abstract
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 language | English |
|---|---|
| Pages (from-to) | 31-38 |
| Number of pages | 8 |
| Journal | International Tax Journal |
| Volume | 39 |
| Issue number | 6 |
| Publication status | Published - Nov 2013 |