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Soziale Sicherheit von Schweizer Expats in der Volksrepublik China. Herausforderungen und Risiken für Expatriates

Soziale Sicherheit von Schweizer Expats in der Volksrepublik China. Herausforderungen und Risiken für Expatriates

          
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About the Book

Wissenschaftliche Studie aus dem Jahr 2014 im Fachbereich VWL - Internationale Wirtschaftsbeziehungen, Sprache: Deutsch, Abstract: Die Volksrepublik China als Wirtschafts- und Handelspartner ist in der internationalen Wirtschaftsgemeinschaft heute wichtiger denn je. Schweizer Unternehmen entsenden jährlich zahlreiche Mitarbeiter als Expatriates, die ein halbes Jahr oder länger in China für ihre Schweizer Firma tätig sind. Diese Expats bleiben bei ihrem Schweizer Arbeitgeber angestellt, arbeiten aber im Ausland und unterstehen seit 2011 daher sowohl der schweizerischen als auch der chinesischen Sozialversicherungspflicht. Grundlage dafür bilden die vom Ministerium für Humanressourcen und soziale Sicherheit erlassene "Vorläufige Methode zur Sozialversicherung der im chinesischen Gebiet beschäftigten Ausländer" ("Interim Measures for Participation in the Social Insurance System by Foreigners Working within the Territory of China") sowie das Sozialversicherungsgesetz der VR China. Schweizer Expats werden demnach der staatlichen chinesischen Sozialversicherung unterstellt. Dazu gehören die Grundaltersrentenversicherung, Unfallversicherung, Grundkrankenversicherung, Mutterschaftsversicherung und Arbeitslosenversicherung. Dies gilt auch für sogenannte Entsandte, das heisst bloss befristet tätige ausländische Arbeitnehmer, die in einem Foreign Invested Enterprise (FIE), in einer Repräsentanz oder in einer Zweigniederlassung eines ausländischen Unternehmens arbeiten. Da zwischen der Schweiz und der VR China kein Sozialversicherungsabkommen besteht, muss der entsandte Arbeitnehmer gleichzeitig in beiden Staaten Sozialversicherungsbeiträge entrichten. Doch welche Auswirkungen hat diese Doppelversicherung (Doppelunterstellung) in beiden Sozialversicherungssystemen auf den Arbeitnehmer? Dieses Buch bietet umfassend recherchierte Antworten auf alle wichtigen Fragen wie: Was müssen Firmen und Expats über die Rechtslage und Steuern wissen? Wie sieht es mit der Lokalisation in
About the Author: Geboren am 20. Juli 1965. 1984 bis 1996 Studium der Rechts- und Geschichtswissenschaften an der Universität Bern (Abschluss: lic. phil.). 1996/97 Studium der Geschichts- und Archivwissenschaften an der Philipps-Universität Marburg/Lahn. 2006 bis 2011 Doktorat an der Philosophischen Fakultät der Universität Zürich (Dr. phil.) mit Dissertation in Rechtsgeschichte. 2011/2012 Nachdiplomstudium Executive Master of European and International Business Law M.B.L.-HSG an der Universität St.Gallen.


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Product Details
  • ISBN-13: 9783656721062
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 127 gr
  • ISBN-10: 3656721068
  • Publisher Date: 20 Aug 2014
  • Height: 210 mm
  • No of Pages: 90
  • Spine Width: 6 mm
  • Width: 148 mm


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