Taxation of personal services in China

Miranda Webster; Yue Mei Guo; Ann Margaret O'Connell

Taxation of personal services in China

Miranda Webster, Yue Mei Guo, Ann Margaret O'Connell

Business Law & Taxation

Research output: Contribution to journal › Article › Research › peer-review

Abstract

This article describes the development of personal income tax in China and examines the tax treatment of foreign employees and independent contractors under Chinese law.

Original language	English
Pages (from-to)	678 - 685
Number of pages	8
Journal	Bulletin for International Taxation
Volume	68
Issue number	12
Publication status	Published - 2014

Cite this

@article{f35434e500354237a0d539a909fb37ed,

title = "Taxation of personal services in China",

abstract = "This article describes the development of personal income tax in China and examines the tax treatment of foreign employees and independent contractors under Chinese law.",

author = "Miranda Webster and Guo, \{Yue Mei\} and O'Connell, \{Ann Margaret\}",

year = "2014",

language = "English",

volume = "68",

pages = "678 -- 685",

journal = "Bulletin for International Taxation",

issn = "1819-5490",

number = "12",

}

TY - JOUR

T1 - Taxation of personal services in China

AU - Webster, Miranda

AU - Guo, Yue Mei

AU - O'Connell, Ann Margaret

PY - 2014

Y1 - 2014

N2 - This article describes the development of personal income tax in China and examines the tax treatment of foreign employees and independent contractors under Chinese law.

AB - This article describes the development of personal income tax in China and examines the tax treatment of foreign employees and independent contractors under Chinese law.

M3 - Article

SN - 1819-5490

VL - 68

SP - 678

EP - 685

JO - Bulletin for International Taxation

JF - Bulletin for International Taxation

IS - 12

ER -