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China’s new tax regulation on indirect disposals complicates certain offshore M&A deals

  • Fenwick & West LLP
  • -
  • China
  • -
  • March 23 2015

In 2009, China's State Administration of Taxation (SAT) promulgated Circular 698 to empower PRC tax authorities to re-characterize transfers by

New tax policies further encourage M&A transactions

  • Han Kun Law Offices
  • -
  • China
  • -
  • February 3 2015

Based on the new Enterprise Income Tax Law implemented since 2008 and the following tax collection and administration documents issued by the State

税收优惠新政策助推企业并购重组

  • Han Kun Law Offices
  • -
  • China
  • -
  • January 12 2015

自 2008 年新企业所得税法施行以来国家税务总局下称“税务总局”自行或联合财政部先后发布了多项税收征管文件企业重组的所得税政策体系和管理制度已经初步建立

Benelux-China legal update

  • Stibbe
  • -
  • China, European Union, Hong Kong, Luxembourg, Taiwan
  • -
  • November 17 2014

Recent months saw various important developments that are relevant to Sino-European trade and investment. These include (i) changes to the EU

Jinzhou case: taxation of foreign invested partnership clarified

  • Baker & McKenzie
  • -
  • China
  • -
  • November 14 2014

On September 24, 2014, China Taxation News reported that a foreign corporation acting as a limited liability partner in a foreign invested partnership

TMT developments in China

  • Hogan Lovells
  • -
  • China
  • -
  • October 15 2014

Since the establishment of the Shanghai Free Trade Zone (“Shanghai FTZ”), investors have been closely monitoring the liberalization policies in the

Legal flash - Shanghai office - June 2014 - Notice of the Ministry of Commerce on improving the management of foreign investment examination

  • Cuatrecasas Gonçalves Pereira
  • -
  • China
  • -
  • July 2 2014

Since the new Company Law took effect on March 1, 2014, companies, except those in special sectors, are relieved from many restrictions, including

"One window service" for establishment and change of foreign invested enterprises in Shanghai Pudong

  • CMS Derks Star Busmann
  • -
  • China
  • -
  • April 23 2014

On 26 March 2014, the Pudong Market Supervision Bureau (PMSB), the Pudong Bureau of Commerce and the Pudong Tax Bureau jointly launched a Pilot

China confirms a pilot advance-ruling program for large enterprises

  • Baker & McKenzie
  • -
  • China
  • -
  • April 22 2014

The Xi'an case serves as a wake up call to multinational companies doing business restructuring in China. Their businessasset transfers in China may