gburton
Aug 6, 2008, 01:12 PM
My question relates to residency rules in China.
An expatriate residing in China for a period over 5 years may become subject to tax in China on worldwide income unless the residency rules are broken. This requires the expatriate to leave the country for a period over 30 consecutive days or 90 days (interrupted) in a calendar.
My question is after the 5 year period, should the expatriate break this residency rule in the 6th year (30/90day rule) AND each calendar year thereafter? Or is it required to be broken only once every 5 years?
An expatriate residing in China for a period over 5 years may become subject to tax in China on worldwide income unless the residency rules are broken. This requires the expatriate to leave the country for a period over 30 consecutive days or 90 days (interrupted) in a calendar.
My question is after the 5 year period, should the expatriate break this residency rule in the 6th year (30/90day rule) AND each calendar year thereafter? Or is it required to be broken only once every 5 years?