In recent times, many mainland Chinese are taking up employment or immigration opportunities outside China. With the accumulation of personal wealth in China, more of such movement of human capital can be expected. However, at the same time, the Chinese tax authorities are increas- ing their attempts to enforce Chinese law on Chinese working outside mainland China by requiring them to report overseas income and comply with China’s Individual Income Tax Law. The threat of “double taxation” will inevitably affect the decisions of those who are looking for overseas employ- ment opportunities and those who are currently working abroad. This article examines the tax con- sequences of both outbound and inbound cross-border employment from China’s perspective. By comparing the income tax rules applicable to different groups of cross-border employees, the article will highlight the discriminatory treatment of Chinese cross-border employees and propose mea- sures to better facilitate the cross-border movement of human resources.