2019 China Tax Review

Daisy Duan and Linlin Cao of King & Wood Mallesons review and highlight the new individual income tax rules and major tax rules issued in 2019, which may impact on foreign companies doing business in China

13 minute readJanuary 22, 2020 at 04:45 PM

Susan Mok

At the start of 2019, the long-awaited guidance was issued, which further clarifies the IIT treatment of foreign individuals with no domicile in China

The PRC Individual Income Tax Law (IIT Law) (中华人民共和国个人所得税法) and its Implementing Regulations (中华人民共和国个人所得税法实施条例)

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