Rob Cheyne

Nina Wang

Shareholder, International Tax

As a member of the firm's international group with a focus on China, Nina specializes in international tax planning and compliance.

What is your area of focus?

I specialize in corporate income and international tax, with certifications in both Michigan and New York. My client base includes domestic and foreign-owned companies with parent companies in Europe, North America and Asia. Fluent in Mandarin, I am a main point of contact for the firm’s robust China practice, and am active in the Chinese business community. In my role as a tax manager, I work with a multi-national team of accountants in the manufacturing, distribution, software, and engineering service sectors, among others.

How long have you been at Clayton & McKervey?

Since 2008

What is the favorite part about your job?

It’s a great feeling to have happy clients that appreciate the services and value we provide and the strategies which support their business growth.


  • International tax planning and special reporting compliance for inbound and outbound clients
  • Tax treaty analysis
  • FATCA compliance and withholding tax on payments to foreign persons
  • Consulting services, including tax provision and related deferred tax calculations
  • Federal and multistate tax planning, including nexus analysis
  • Inbound investments


  • Bachelor of Business Administration in Accountancy, Baruch College
  • U.S. International Tax Certificate from the American Institute of Certified Public Accountants


  • Detroit Chinese Business Association
  • Asian Pacific American Chamber of Commerce
  • Michigan Economic Development Corporation
  • Detroit Regional Chamber of Commerce
  • Michigan Association of Certified Public Accountants
  • American Institute of Certified Public Accountants

Nina 360°

If you could have lunch with anyone, who would it be?
My grandmother

If you won the lottery, what’s the first thing you’d do?
Take a long vacation and travel around the world

What noise or sound do you love?
The sound of rainfalls on the roof at night

What is one of your favorite quotes?
“The best and most beautiful things in the world cannot be seen or even touched. They must be felt with the heart.”

Who do you admire most in life?
The female pastor in my prior church in NY

If you had to choose a different job, what would it be?
A teacher

Articles by Nina Wang

Important Filing Requirement for Foreign-Owned U.S. Companies

The last thing any business wants to receive is an audit notice from the Internal Revenue Service (IRS).  Your first reaction will naturally be panic or fear.  So, what protective measures can a business or business owner put in place?

by Nina Wang

2023 SelectUSA Investment Summit Highlights

I was excited to be back in Washington, D.C. for the 2023 SelectUSA Investment Summit earlier this month (May 1-4, 2023). My last time attending this informative and engaging international conference was in 2019 before the pandemic. It was great to connect with old friends and meet people from different countries all around the world.  

by Nina Wang

Transfer Pricing Basics for International Companies

The concept of transfer pricing addresses the amounts that related parties under common control charge one another for goods, services, or intellectual property. For example, the price charged by a parent company when it sells goods to its subsidiary is referred to as the transfer price. The central issue regarding transfer pricing is the tax obligation that may arise around these kinds of transactions when they cross two or more tax jurisdictions. 

by Nina Wang

Chinese Companies: Do You Have US Tax Exposure?

Chinese companies that do business in the United States often find it most efficient to send some of their existing employees to the U.S. to jumpstart projects, set up new plants, and lend their expertise when their skills and knowledge of company operations can make a critical difference in a situation. While this can be a sound business practice, both the Chinese companies and their employees should understand their U.S. income tax obligations to ensure they don’t incur civil or criminal penalties. 

by Nina Wang

Foreign Payee Tax Withholding: What You Need to Know

Making service payments to a foreign person is a common cross-border transaction. U.S. taxpayers need to be aware of the applicability of withholding tax and related reporting requirements to ensure they comply and avoid unintended consequences. A U.S. payor must collect withholding tax and remit it to the IRS in the case it is applicable.

by Nina Wang

US Subsidiaries: Beware of Surprise Tax

Capital gains made from the sale of personal property are generally associated with the residency of the person making the sale. Foreign investors will need to understand the status of their U.S. stock to predict their tax responsibilities when making deals to avoid any surprises on their tax bills.  Capital gains made from the sale of personal property are generally associated with the residency of the person making the sale. Foreign investors will need to understand the status of their U.S. stock to predict their tax responsibilities when making deals to avoid any surprises on their tax bills.  

by Nina Wang

Funding US Subsidiaries: Equity vs. Debt

Many start-up companies in the U.S. owned by foreign entities have trouble getting external funding in the early stages of growth. It is typical for these foreign-owned businesses to receive funding support from a parent company that will use a combination of equity and debt. It is important to understand the differences between equity vs. debt since the classification will have a direct tax impact on the tax returns of the U.S. company. 

by Nina Wang

How to Bring Profits Home Without Any Hassle

China’s strict foreign exchange control has been a common concern among many foreign investors. Understanding the common ways to repatriate profits from China and the pros and cons of each method will help foreign investors bring profits back to their home countries and avoid unpleasant surprises.

by Nina Wang

The New Foreign Investment Law

In response to international criticism about China’s openness to foreign businesses and an attempt to attract more foreign investors to expand their businesses to China, the National People’s Congress passed the Foreign Investment Law of the People’s Republic of China (Foreign Investment Law) on March 15 2019, which will come into force on January 1, 2020.

by Nina Wang

China Individual Income Tax (IIT) Law Impacts

On August 31, 2018, China passed the Draft Amendment to the Individual Income Tax Law (IIT Law), which is the most significant revamp in the past 38 years.  The amendments will have a significant impact on foreigners living in China.  The following is an overview of the key changes that may affect individuals in the global mobility arena.

by Nina Wang

China Released Tax-Reduction Measures

In the past few months, China’s Ministry of Finance (MOF), State Administration of Taxation (SAT), and other governmental agencies released various new “Circulars” to the current Chinese corporate tax law. Most of these tax reduction measures took effect January 1, 2018 in order to support entrepreneurship, innovation, and the development of both high technology enterprises and small and mid-sized entities (SMEs).

by Nina Wang

China’s Reduced VAT (Value Added Tax) Rates

Value Added Tax rates in China have been lowered, which is expected to save businesses 240 billion yuan a year.

by Nina Wang

The Sound of Automation Podcast

Industrial automation businesses are the driving force behind Industry 4.0, and Clayton & McKervey is here to help.

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