加拿大幸运28几点封盘|Information Workplace on The Expected Changes in China Individual Income Tax Law For the French Expats in China & Cross-border Tax Consequences for The French Expats

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September 18, 2018

Shanghai

On 31 August 2018, the Standing Committee of the National People’s Congress (NPC) passed and issued the final bill to amend the Individual Income Tax Law. The major content of the final amendment bill is basically the same with an earlier draft, which was issued on 19 June 2018 for public comments. The amendment bill introduces key changes to the law. In particular, the amendment bill:

  • Reduces the time presence threshold for a non-domiciliary to constitute a Chinese tax resident. It revises the tax resident concept
  • Adjusts taxable income categories, tax brackets and deduction items
  • Introduces new anti-avoidance rules

The amendment bill will take effect from 1 January 2019, but the adjustment to the tax brackets and deduction items will also apply to salaries and wages, as well as operating income derived as from 1 October 2018. Once taking effect, the bill will have far reaching impacts on French individuals’ tax liabilities in China.

These expected changes combined with the changes of tax law in France will create a large number of practical issues for the French expats.

The purpose of that workplace is to make a point on these expected changes and practical issues, in order to better understand and anticipate the actions that French expats will need undertake.

SPEAKER


Anne QUENEDEY
Registered Foreign Lawyer
Baker & McKenzie

Before joining Baker & McKenzie, Anne Quenedey worked for several law firms as a Partner: King & Wood Mallesons (2014 - 2016), Dentons(2011 - 2014) and Bird & Bird (2002 - 2011). She began her career as a lawyer at Andersen Legal (1991 - 2002).

As a tax expert, Anne works closely with the OECD on issues relating to transfer pricing of intangibles. She advises large domestic and international groups in defining their tax and legal strategies, as well as their M&A and restructuring operations. She particularly developed this expertise in the conduct of the operations of the European groups in China and in the development of the Chinese investors in France and Europe.
Anne is an active member of the International Commission of MEDEF, of the Comité France Chine, elected at the board of the French Chamber of Commerce and Industry in Beijing (CCIFC), and co-responsible of the M&A Club of the CCIFC in Shanghai. She is also a member of the International Fiscal Association (IFA) and of the Institut des Avocats Conseils Fiscaux (IACF) and a member of the Association pour le Management des Risques et des Assurances de l’Entreprise (AMRAE).
Anne is ranked as Leader in multinational corporate groups and Excellent in LBOs, as well as Excellent in M&A transactions in 2017.

 

 
LIU Jinghua
Senior Tax Counsel
Baker & McKenzie

Ms. Liu is the Senior Tax Counsel at Baker McKenzie FenXun. She focuses on PRC taxation and international tax planning related to investments in China, as well as tax planning for outbound investment by largescale Chinese enterprises. She has extensive experience in handling transfer pricing and other tax audits. She is also experienced in the areas of M&A tax planning, turnover taxes, supply chain management, wealth planning, individual income tax, permanent establishment exposure and voluntary disclosure. 
Ms. Liu is a member of New York State Bar Association. From 2013 to 2018, she is ranked successively as Tax Controversy Leader (China) , as well as Woman in Tax Leaders in China in  2015 and 2016.

 

AGENDA

Date: Tuesday, September 18, 2018
Time: 9:00 am –10:30 am
Language: English
Fees: Free  (Reserved to CCI FRANCE CHINE members)
Address: 2/F Mayfair Tower, 83 Fu min Road, Jing’an District, Shanghai, CCI FRANCE CHINE Shanghai Office
上海市静安区富民路83号巨富大厦2层


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