Value-added tax pilot program in China—expansion from Shanghai to other provinces *

China - January 11 2013
On November 16, 2011, the Ministry of Finance ("MoF") and the State Administration of Taxation ("SAT") jointly released the Notice on Promulgation of…

Co-authors: Rebecca Lai, Jeffrey A. Rinde, Daniel Lee, Justine Wang, Kristi Lynn Swartz.

New interim measures on failure to report business concentrations in China *

China - January 11 2012
On December 30, 2011, the Ministry of Commerce (“MOFCOM”) of the People’s Republic of China (the “PRC” or “China”),which provides security reviews for inbound mergers and acquisitions, issued the final version of “未依法申报经营者集中调查处理暂行办法,” or“Interim Measures on Failure of Filing for the Investigation of Concentration of Business Operators,” which will come into effect on February 1, 2012 (the “Interim Measures”).

Co-authors: Henry M. Kuller, Jeffrey A. Rinde, Scott C. Kline, Dawn M. Bernd-Schulz, Kristi Lynn Swartz.

Audit Committees *

USA - January 1 2012
Audit Committees covers the establishment and maintenance of effective audit committees after the Sarbanes-Oxley Act of 2002 as well as the historical development of audit committees prior to 2002.

Co-authors: Jerry D. Bernstein, Yelena M. Barychev, Robert J. Mittman, Frederick D. Lipman.