1.0China Business Reviewhttps://www.chinabusinessreview.comYuanyou Yanghttps://www.chinabusinessreview.com/author/sunnyyang/rich600338<blockquote class="wp-embedded-content"><a href="https://www.chinabusinessreview.com/the-new-rules-of-tax-residency-a-potential-trap-for-foreigners-2/">The New Rules of Tax Residency: A Potential Trap for Foreigners?</a></blockquote> <script type='text/javascript'> <!--//--><![CDATA[//><!-- /*! This file is auto-generated */ !function(c,d){"use strict";var e=!1,n=!1;if(d.querySelector)if(c.addEventListener)e=!0;if(c.wp=c.wp||{},!c.wp.receiveEmbedMessage)if(c.wp.receiveEmbedMessage=function(e){var t=e.data;if(t)if(t.secret||t.message||t.value)if(!/[^a-zA-Z0-9]/.test(t.secret)){for(var r,a,i,s=d.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),n=d.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),o=0;o<n.length;o++)n[o].style.display="none";for(o=0;o<s.length;o++)if(r=s[o],e.source===r.contentWindow){if(r.removeAttribute("style"),"height"===t.message){if(1e3<(i=parseInt(t.value,10)))i=1e3;else if(~~i<200)i=200;r.height=i}if("link"===t.message)if(a=d.createElement("a"),i=d.createElement("a"),a.href=r.getAttribute("src"),i.href=t.value,i.host===a.host)if(d.activeElement===r)c.top.location.href=t.value}}},e)c.addEventListener("message",c.wp.receiveEmbedMessage,!1),d.addEventListener("DOMContentLoaded",t,!1),c.addEventListener("load",t,!1);function t(){if(!n){n=!0;for(var e,t,r=-1!==navigator.appVersion.indexOf("MSIE 10"),a=!!navigator.userAgent.match(/Trident.*rv:11\./),i=d.querySelectorAll("iframe.wp-embedded-content"),s=0;s<i.length;s++){if(!(e=i[s]).getAttribute("data-secret"))t=Math.random().toString(36).substr(2,10),e.src+="#?secret="+t,e.setAttribute("data-secret",t);if(r||a)(t=e.cloneNode(!0)).removeAttribute("security"),e.parentNode.replaceChild(t,e)}}}}(window,document); //--><!]]> </script><iframe sandbox="allow-scripts" security="restricted" src="https://www.chinabusinessreview.com/the-new-rules-of-tax-residency-a-potential-trap-for-foreigners-2/embed/" width="600" height="338" title="“The New Rules of Tax Residency: A Potential Trap for Foreigners?” — China Business Review" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe>https://www.chinabusinessreview.com/wp-content/uploads/2019/05/tonedown.jpg16231080US and other foreign businesses now face higher income taxes in mainland China following new rules issued in March by China’s tax administration. The new law and implementing rules impose tax filing obligations on the worldwide income of foreigners (which includes Hong Kong, Macau, and Taiwan residents for tax purposes) if their physical presence in […]