Iris Wang

China-Japan Social Security Agreement

Avoiding double payments In recent years, China signed and ratified social security agreements with a number of countries. The latest to take effect is the social security agreement between China and Japan. It was signed on May 9th, 2018 and took ef...

Non-domiciled vs. non-resident: What is the difference?

In the context of China’s Individual Income Tax Law, which took effect on Jan 1st, 2019, and the many regulations alongside it, the terms domicile and residence are used frequently. But what do these terms mean and which tax labilities in China resul...
Income tax

Update: Six-Year-Rule and How to Calculate Your Length of Stay in China

On 16 and 17 March 2019, the Chinese Ministry of Finance and the State Tax Administration published two announcements containing guidelines for non-domiciled taxpayers under the new IIT Law, which entered into force in January 2019. The announcements...