Expatriate tax

Article Abstract:

Switzerland's income tax legislation is governed by both federal and cantonal laws. While federal tax is applied to every resident all over Switzerland, cantonal tax is mandated only within respective territories. Thus, a person's liability for taxation is dictated by its concept of residence. Municipalities and churches also reserve the right to levy taxes. After a period of over 90 days, an individual will be considered a resident and shall then be qualified for taxation. Switzerland derives 75% of its public revenue from direct taxes and only 25% from excise taxes.

Switzerland

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Expatriate tax

Article Abstract:

Issues are presented concerning the influence of an individual's residence status of the level of income tax which is paid. The determination of taxable income, residence status and short-term employment are discussed.

Malaysia, Alien labor, Foreign labor

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Expatriate tax

Article Abstract:

Developments in China's expatriate tax system are discussed.

Personal Income Taxes, China, Income tax, Personal income tax

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