China: Income Tax

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Article
New Chinese Mainland Offshore Trust Tax Regime: Immediate Implications For Settlors, Beneficiaries And Trustees
China's Ministry of Finance and State Taxation Administration have issued comprehensive new regulations governing offshore trust taxation, creating a framework that applies throughout the entire lifecycle of offshore trusts from initial funding to succession. These sweeping changes, effective immediately with a 90-day compliance window, impose Chinese Mainland taxes at multiple points for residents who have established offshore trusts, while also extending reach to non-residents with Chinese Mainland-source
China Tax
WL
Withers LLP
Article
Legal Risks Associated With Engaging Chinese Employees Through An Employer Of Record (EOR)
It is not uncommon for foreign companies that have not established a representative office, subsidiary, or any other form of business presence in China to nonetheless carry out business activities—such as sourcing and procurement—through local teams based in China. In these circumstances, some foreign companies enter into service agreements with Chinese human resources providers, under which the provider acts as the nominal employer (commonly referred to as an Employer of Record, or "EOR").
China Employment
SL
Shaohe Law Firm
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