A 360-Degree look at Secondment tax issues: China and the United States

In this article, Roberta Chang discusses the recent guidance issued by the Chinese State Administration of Taxation on when a foreign company's secondment arrangement into China will be deemed to have created a taxable presence. Christine Lane and Gene Magidenko comment on how the Chinese regulations on cross-border secondment arrangements differ from those under US tax laws.

This article has been published in the July 2013 issue of Practical Asian Tax Strategies by Thomson Reuters, as well as the September issue of Federal Lawyer.

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