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Is China tax-free for Serbian headhunters?

It's not tax-free.

China does not enjoy duty-free treatment when recruiting headhunters for Serbia. In terms of cross-border employment and service fees, countries often have their own tax laws and agreements. When it comes to the recruitment of headhunters from Serbia in China, it is necessary to abide by relevant international labor laws, overseas employment regulations and bilateral agreements signed by the two countries.