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Results: 1-10 of 744

行政法院商譽攤銷最新見解
  • Lee and Li Attorneys at Law
  • China
  • February 5 2016

依企業併購法 35 條財務會計準則公報第 25 號等規定營利事業因併購產生之商譽得逐年自營 利事業所得列報攤銷減除當收購成本(X)超過所取得可辨認淨資產之公平價值(Y)而


The Tax Man Cometh: A Large Wave of Income Tax Incentives is Coming - Not Only the 70 Deduction for Corporate Partners of Limited Partnerships
  • Han Kun Law Offices
  • China
  • December 31 2015

In the process of constructing and developing a multi-level capital market, market participants have always been looking forward to more stable and


Share Swap related to Foreign Investment: Feasibility and Application Steps
  • Clyde & Co LLP
  • China
  • December 10 2015

Recent merger and acquisition activity highlights the increasing use of "share swaps" as a way of structuring transactions. For example, last month


Foreign Law & Investments Q4 2015
  • Luther Rechtsanwaltsgesellschaft
  • Australia, China, Estonia, India, Indonesia, Malaysia, Singapore
  • December 1 2015

Auslandsinvestitionen sind in Australien generell willkommen. Bestimmte Investitionen müssen jedoch vor Vollzug der Transaktion den Behörden



China newsletter, Summer 2015 No. 31
  • Greenberg Traurig LLP
  • China
  • July 23 2015

On Feb. 24, 2015, the State Council of China issued the Decision to Eliminate and Adjust a Series of Items of Administrative Approvals (the Decision


企业并购重组所得税优惠政策执行口径进一步明确
  • Han Kun Law Offices
  • China
  • July 6 2015

2015 年 5 月国家税务总局下称“税务总局”先后发布了关于非货币性资产投资企业所得税有关征管问题的公告国家税务总局公告2015 年第 33 号下称“33 号公告”和关于资产股权划转企业所得税征管问题的公告国家税务总局公告 2015 年第 40 号下称“40


China’s SAT releases new tax policies on preferential income tax treatment for M&A transactions
  • Han Kun Law Offices
  • China
  • July 6 2015

In May 2015, the State Administration of Taxation ("SAT") released Public Notice on Issues concerning the Collection and Administration of Enterprise


Tax newsletter - MarchApril 2015
  • DLA Piper LLP
  • China, Hong Kong
  • June 24 2015

The State Administration of Taxation (SAT) issued the Public Announcement on Relevant Enterprise Income Tax Issues Concerning Payments Made by


China newsletter, Spring 2015 No. 30
  • Greenberg Traurig LLP
  • China
  • April 29 2015

On Jan. 19, 2015, China’s Ministry of Commerce (the MOC) published the Foreign Investment Law of the People’s Republic of China (the Proposed Law