Global Mobility Management and Tax Inspections in China

In August 2016, the State Administration of Taxation in China has announced that the tax authorities in Beijing and in Jiangsu have successfully recovered tens of millions of tax undercharged in RMB from two overseas companies which were found to have created a PE in China. The PEs were created due to the provision of services of their overseas employees in the country.

Fueled by globalization initiatives, the global economic landscape has undergone drastic changes in the past decades. There is a surge in overseas companies sending their employees to China to provide services in areas such as machinery assembling, project management and technical advisory among others. This has raised the China tax authorities' awareness on tax administration of overseas employees and their employers. From our experience, we have observed that that companies are often found to have different levels of understanding and interpretation on the tax rules applying to overseas employees working in China. Some companies may believe that if an overseas employee stays in China for less than the tax exemption threshold under the relevant income tax treaty, the individual would be exempt from filing and paying China individual income tax. However, it is easy to overlook the potential PE risks created by the business activities carried out by these overseas employees in China, which in turn could jeopardize the employees' entitlement to tax treaty protections and trigger potential China corporate tax risk for the overseas employer. The consequences can be severe ranging from financial penalties to reputational risk. Are companies ready to handle these complex tax issues under this evolving regulatory environment?

Concurrently, the China tax authorities have stepped up their efforts in tax collection of foreign expatriates and strengthened the related regulatory measures in recent years. The frequency and scope of self-inspections and tax audits carried out by the local tax authorities have significantly increased. How should companies prepare themselves for these challenges?

To help you understand these issues and manage the potential tax risks, Deloitte China is delighted to invite you to participate in the one of our "Global Mobility Management and Tax Inspections in China" seminars to be held in Beijing, Tianjin, Suzhou, Shanghai, Shenzhen, Guangzhou, Hong Kong and Chongqing. We look forward to your participation.

Agenda

Time and venue

Northern Region:

Beijing:
Date: 2 September 2016 (Friday)
Venue: Deloitte Beijing Learn & Research Center, 6th Floor,
Tower A, Xinglong International Building, No. 18 Qinian Street, Dongcheng District, Beijing

Tianjin:
Date: 8 September 2016 (Thursday)
Venue: Training Room, 30th Floor, Tower 1, Jinhui Plaza,
189 Nanjing Road, Heping District, Tianjin

Eastern Region:

Suzhou:
Date：5 September 2016 (Monday)
Venue：23rd Floor, Building 1, Global Wealth Square,
88 Su Hui Road, Industrial Park, Suzhou

Shanghai:
Date: 9 September 2016 (Friday)
Venue: 5th Floor, Bund Center, 222 Yan An Road East, Shanghai

Southern Region:

Shenzhen:
Date: 6 September 2016 (Tuesday)
Venue: 15th Floor, China Resources Building, 5001 Shennan Road East, Shenzhen

Guangzhou:
Date: 7 September 2016 (Wednesday)
Venue: 26th Floor, Yuexiu Financial Tower, 28 Pearl River East Road, Guangzhou

Hong Kong:
Date: 15 September 2016 (Thursday)
Venue: 6th Floor, City Plaza 4, 12 Taikoo Wan Road,
Taikoo Shing, Hong Kong

Western Region:

Chongqing:
Date: 19 September 2016 (Monday)
Venue: Unit 701, 7th Floor, Deloitte Tower, 8 Corporate Avenue, 10 Ruitian Road, Chongqing

Language

Mandarin (English/Cantonese for Hong Kong session)

Fee

Beijing, Tianjin, Suzhou, Shanghai, Shenzhen, Guangzhou, Chongqing:
RMB300 per person

Hong Kong:
HK$300 per person

Payment method

Beijing, Tianjin, Suzhou, Shanghai, Shenzhen, Guangzhou, Chongqing:

• Telegraphic transfer
  Banking Information will be provided in the confirmation by respective contact
• Cheque and Cash
  We accept cheque and cash at the reception desk
• Invoice
  The formal invoice will be ready for pick up at the seminar. Please complete the information in the registration form for request Special VAT Invoice.

Hong Kong:

• Cheque
  Please make cheque payable to Deloitte Advisory (Hong Kong) Limited and mail before 14 September 2016 to:
  
  Ms. Evon Chik
  Tax and Business Advisory
  Deloitte Advisory (Hong Kong) Limited
  6/F., City Plaza 4, 12 Taikoo Wan Road,
  Taikoo Shing, Hong Kong
  
  *Please indicate your name, company name and the seminar date on the back of the cheque.
• Cash
  We accept cash at the reception desk and will issue an invoice to the participant after the seminar.