20100600_P_Deloitte_Doing-Business-in-China---WACCC.pdf (application/pdf Object)

by Eve Y. Zhou, Ph.D., and Bob Stembridge / Thomson Reuters China_Report_0810.pdf

Click "Joel Johnson" to see the story.

The SAT Interpretation lists certain factors (such as whether the overseas parent company directs the work of the employee or bears the salary costs of the employee, whether any profit is derived from the secondment, etc.) to determine if a seconded expatriate is working for the parent company. If any one of the conditions is met, the tax authorities may determine that the seconded expatriate is working for the parent company. The treaty clauses regarding PE will then be applied to determine whether the parent company creates a PE in the country where the subsidiary is located. In other words, if any of the factors are deemed to apply, the risk of the offshore parent company being deemed to have a

This article gives a good picture of the large role of carbon in economy. Hence the need for "Clean, Decarbonized Coal".

The new Social Insurance Law will formally take effect on July 1, 2011. Foreign nationals working in China should participate in the country's social insurance system. If an employer does not make social insurance contributions on time or underpays social insurance contributions, the social insurance authorities now have greater authority and additional tools to force employers to make back payments of amounts owed.