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Results: 1-10 of 493

Last minute reminder before the commencement of FATCA deductionc
  • King & Wood Mallesons
  • China, USA
  • June 23 2014

The US government promulgated the Foreign Account Tax Compliance Act ("FATCA") in March 2010, requiring foreign financial institutions (“FFIs”), which


Further guidance on investing in China with offshore RMB funds
  • Baker & McKenzie
  • China
  • October 31 2011

On 12 October 2011, the PRC Ministry of Commerce announced further detailed rules for foreign investors to use their offshore RMB funds to invest in China under the 16-articled Notice of the Ministry of Commerce on Issues relating to Cross-border RMB Direct Investment (Shang Zi Han 2011 No. 889


A prime case closed in Zhejiang for indirect share transfer
  • King & Wood Mallesons
  • China
  • April 10 2014

According to Zhejiang State Taxation Bureau, the State Tax Bureau of Yuhang District, Hangzhou, Zhejiang Province has recently collected RMB10.6159


Managing offshore holding companies from China: recent case may suggest increased tax risk
  • Morrison & Foerster LLP
  • China
  • October 28 2013

As our readers know, foreign investments into the People's Republic of China ("PRC") are typically structured through one or more holding companies


Analysis on VIE structure related legal issues
  • Broad & Bright
  • China, Hong Kong, USA
  • June 12 2014

In 2013, three high-profiled internet companies, Wisdom Group, Forgame Holding Limited and Boyya Interactive (Hong Kong) Limited, have successively


RMB bond issue in Hong Kong (a.k.a. A delicious Dim Sum offering!) challenges to Hong Kong part 5
  • Dorsey & Whitney LLP
  • China, Hong Kong, USA
  • February 17 2014

Foreign and Chinese companies seeking to access the renminbi ("RMB") bond market can now raise capital without time-consuming IPOs, rights issuances


Analysis on Circular 698 and the latest opinions of the State Administration of Taxation (part II)
  • Grandall Law Firm
  • China
  • January 24 2014

The Circular 698 states from the very beginning that “Proceeds from an equity transfer arising from the purchase and sale of the stock of Chinese


China’s new Foreign Exchange control rule on outbound and Round-Trip Investment
  • Pillsbury Winthrop Shaw Pittman LLP
  • China
  • October 13 2014

Replacing Circular 75, Circular 37 simplifies the SAFE registration process for Chinese residents seeking offshore investments and financings, and it


China VIEs: recent developments and observations
  • Morrison & Foerster LLP
  • China
  • August 15 2013

As many of our readers are aware, the "variable interest entity" ("VIE") structure has proven popular over the past decade as a means to facilitate


Analysis on Circular 698 and the latest opinions of the State Administration of Taxation (part I)
  • Grandall Law Firm
  • China
  • January 24 2014

As a result of the global financial crisis in 2008, many countries have been with fiscal difficulties these years. From then on, series of methods