How many days will the Hong Kong employee have to be in China before he will incur tax liability under the Arrangement?

The crucial question is: "Will the employee clock up more than 183 days in China during any one calendar year?" Before the implementation of the Arrangement, individuals from Hong Kong were limited to a 90-day tax-examption period in the Mainland. Under the Arrangement, the Hong Kong employee's tax liability in China will not be triggered until after 183 days. The 183-day exemption applies to those Hong Kong "residents" whose salary is borne by an employer outside China. After 183 days, the Hong Kong employee will be taxed in the Mainland on a "days in, days out" basis.