Overview
Along with the development of China’s economy and effects of globalization, an increasing demand for skilled resources in China exists. Multinational companies with entities in China have been identifying high potentials within their organizations to dispatch them on temporary secondment arrangements to China to assume key technical, management or other positions with the Chinese entity.
Attention goes out to the advantages of double taxation agreements may offer organizations, how to handle international taxation and avoid double payment of taxes between the jurisdictions as well as preferential treatments applicable, which have a mitigating effect on tax liabilities is discussed. Further, means of risk mitigation are discussed as it is imperative that secondment arrangements are well embedded in the organization and proof in regards of substantiating the genuine nature of the secondment arrangement, the non-resident home entity should be well documented.
Objectives
- In this China Secondment - Tax Implications for Cross-border Labour Dispatch course from Institute for China Studies you will develop a deeper understanding about structuring secondment assignments for your employees to China.
- You will learn to assess the tax implications for the home entity from where the employee is dispatched, for the China-based entity where the employee will take up a work assignment based on how the business activities are structured in combination with the details of the secondment assignments.
- You will develop an understanding of China’s payroll administration, individual income tax and social security systems
- You will develop a deeper understanding of the individual income tax implications for employees when working in China as secondee.
- You will gain insights into the risks associated with secondment and the means to mitigate these.
- You will develop an understanding of the classification and payment of secondment fees.
Programme Structure
Courses include:
- Permanent establishment in China
- Double taxation agreements
- Tax implications for enterprises in China
- Payroll specification
- China’s social security system
- China’s individual income tax framework
Key information
Duration
- Part-time
- 1 months
Start dates & application deadlines
Open enrolment applies to this course. You can start this course at a timing of your own convenience.
Language
Delivered
Campus Location
- Hong Kong, Hong Kong (SAR)
Disciplines
International Business Taxation Asian studiesWhat students do after studying
Academic requirements
We are not aware of any specific GRE, GMAT or GPA grading score requirements for this programme.
English requirements
We are not aware of any English requirements for this programme.
Other requirements
General requirements
- No specific prior education or knowledge is required to be admitted to this course.
Tuition Fees
-
International Applies to you
Applies to youNon-residents499 EUR / full≈ 499 EUR / full -
Domestic Applies to you
Applies to youCitizens or residents499 EUR / full≈ 499 EUR / full
Additional Details
Includes all necessary literature and study materials, guidance and support, free extension of the study duration (if required), and 1:1 contact with professor.