The 183-Day Rule Is Not Always the Same: China, Japan, the U.S. and Tax Treaties Introduction In international taxation, the number "183 days" frequently appears. In China, it is used for determining tax residency, in the United States for the Substantial Presence Test, and in tax... China International taxation global mobility payroll tax treaty
China Individual Income Tax: Employee Benefits and Tax Exemptions for Foreign Employees Introduction Companies operating in China incur various expenses related to employee benefits, such as meal allowances, transportation costs, medical expenses, employee travel, health check-ups, housi... China International taxation
China Business Travel Allowance and IIT Rules for Expatriates Introduction For Japanese companies expanding into China, the treatment of travel allowances under individual income tax is one of the frequently discussed issues. In Japan, it is common for certain t... China global mobility payroll