
最新双边税收安排
对个人所得税的影响及应对分析
Since last year, the Chinese tax authorities have issued a series of new rules which step up the enforcement of the Individual Income Tax administration and also adversely affect the individuals who enjoy the favourable income tax benefits under Double Tax Arrangements (“DTAs”) conducted by China with the countries/regions where the foreign individuals are tax residents (“treaty residents”). With these new filing requirements, it enables the tax authorities to counter the abusive use of treaty benefits and even closely scrutinise the existence of permanent establishment in China.
PEO is pleased to have invited Mona Mak, Partner, Jim Chung, Partner, Esti Chui, Senior Manager and Isabel Liu, Senior Manager, Wing Wu, Tax Manager, Global Employer Services, Deloitte Touche Tohmatsu to share with you the challenges and give you their insights into the individual income tax as well as Hong Kong Salaries Tax implications in light of the latest development.