income tax treaty

Need I pay the individual income tax in China?


An American person had an issue regarding individual income tax with his employer. He approached me for advice on that.

It is a simple matter. The guy is hired by a newly established joint venture in HK and actually he is a minority partner in the joint venture also. The JV has business operation in China. The guy was sent to China for a few meetings for which he spent…

Q&A relating to Individual Income Tax for Foreign Individuals


I. What kinds of foreign individuals shall pay Individual Income Tax (“IIT”) in China?

Pursuant to the PRC IIT Law and its Detailed Implementation Rules:

1.Foreigners, residents of the regions of Hong Kong, Macau and Taiwan (hereinafter referred to as “Foreign Individuals“) who derive income from working or employment with enterprises…