Detail Tax issues in china for secondment arrangements in multinational corporations   Oleh:  Lui, Gladie ; Chung, Alec ; Shum, Connie Jenis: Article from Proceeding Dalam koleksi: American Society of Business and Behavioral Sciences (ASBBS) Proceedings: Feb 2014; Vol. 21 (1), page 443-448. Fulltext: 41 - ASBBS 2014 - p443.pdf (529.91KB) Isi artikel Since the establishment of corporate income tax law in 2008, tax authorities in China have continued to perfect tax administration, in particular for non-resident enterprises, for which there are many uncertain areas of implementation. This paper provides a full coverage on the development and critics of expatriate secondment starting from Guoshuifa [2010] No.75 ("Circular 75") to the recent Announcement 19. It analyzes the merits of and practical difficulties in the implementation of Announcement 19. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

Copyright © 2006, 2007 Unika Atma Jaya, all rights reserved