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China Mainland recently signed an agreement with Brazil that allows Brazilian nationals to obtain Chinese visas that are valid for up to 10 years for business, tourism or family visit purposes. Effective 19 February 2024, qualifying holders of ordinary Brazilian passports can apply for multiple-entry visas that are valid for 10 years (up from five years previously) and allow visa holders to enter China Mainland for up to 90 days per entry. Individuals who enter China Mainland for business and remain in the jurisdiction for more than 90 days (consecutively or cumulatively) in a calendar year are considered to be employed in China Mainland and require a work authorization.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.