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On April 30, 2009, the Ministry of Finance and the State Administration of Taxation jointly issued the Notice on Certain Issues of Corporate Income Tax Treatment of Enterprise Reorganizations (the "Notice"), Caishui (2009) No. 59.

Article 6(1) sets the minimum standard for all Parties that have committed themselves to the OECD/G20 BEPS package.

On 17 September, 2015, China State Administration of Taxation ("SAT") released the Discussion Draft of Implementation Measures for Special Taxation Adjustments ("Discussion Draft")...

To achieve full compliance, foreign invested enterprises (FIEs) in China need to follow the specified audit and tax compliance procedures established by the government.

China has recently revised its tax policies to encourage energy conservation and the efficient exploration of natural resources.

In Part 1 of this four-part series—How to Shut Down or Downsize Your China WFOE: A 2025 Four-Part Survival Guide—we covered how to build your China exit strategy, from deciding between a full shutdown...

员工在日常履职过程中发生虚假报销，是老生常谈的典型违纪行为。根据对用人单位规章制度的观察，虚假报销违纪行为因涉及员工诚信及企

2023年3月，香港特区财经事务及库务局（"财库局"）就拟议公司迁册制度的设计及香港《公司条例》（Cap.622）（"《公司条例》"）和《税务条例》(Cap.112)（"&#

The past twenty-four months have seen a surge in the number of increasingly sophisticated merger and acquisition transactions involving U.S., Japanese and European multinationals and China-based companies (listed and unlisted, private and state-owned). Morrison & Foerster has advised on many such transactions, including representing Softbank in connection with Yahoo!’s US$1 billion investment in Softbank’s China affiliates, Alibaba.com and Tao Bao; UPS in its acquisition of its international exp

This alert provides an in-depth analysis of Announcement 16 mainly from the perspectives of tax authorities' supervision.

On 31 August 2018, the Standing Committee of the National People's Congress passed the amendment to reform PRC IIT Law ("the Amendment").

This Client Advisory describes requirements that must be satisfied to qualify for the new ​"clean vehicle" tax credit, following enactment of the Inflation Reduction Act of 2022 (the ​"IRA").

The definition of PE included in tax treaties is therefore crucial in determining whether a non-resident enterprise must pay income tax in another State.

China’s Ministry of Finance issued Circular 43 which provides for the entry into the VAT reforms of the telecommunications sector.

有限责任公司股权继承纠纷案件涉及公司法与继承法的交叉领域，历来是司法实务中的难点问题。

Employees can continue to enjoy the special tax on bonuses before this policy expires by the end of 2023.

在中国，主动注销公司需要遵照严格的流程，涉及多个步骤，并需遵守详细的法律规定。除了法律条文外，理解实践操作中的细节对顺利完成