The Announcement on Issues Relevant to the Levy of Enterprise Income Tax on the Provision of Services in China by Personnel Assigned by Non-tax-resident Enterprises (关于非居民企业派遣人员在中国境内提供劳务征收企业所得税有关问题的公告) (Announcement 19), which came into effect on June 1 2013, provides detailed guidance about when seconded employees will create a taxable presence of a multinational (MNC) in China.
Secondment under scrutiny
A series of announcements on taxation have tightened the rules for multinational companies who second employees to Chinese affiliates
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