Tax Treaty Case Law around the Globe 2017
1. Aufl. 2018
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S. 261China: Employment Income Received from Outside of China (Article 15 of the OECD Model)
Na Li
1. S. 262Introduction
This contribution concerns a decision of the Guangzhou Municipal Intermediate People's Court (Administrative Chamber) delivered on , which involves application of the employment income provisions in article 14 of the China-United States Income Tax Treaty (1984) (the China-US tax treaty). The question at issue in the case was whether the appellant (a US tax resident) was subject to Chinese individual income tax for income he received from his US employer, during the period he worked in China as a CEO of a Chinese company, in relation to work that he claimed was non-Chinese related.
This is the first published tax case in China concerning the application of employment income provisions in tax treaties. It is also one of the few tax treaty cases to be ruled on and made available to the public in China. Since the appeal court published the full context of its decision, intensive debate has arisen from both academia and practitioners on the unconvincing reasoning of the courts. Thus, this case and the related debates offer a unique opportunity to gain insight into tax...