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Article浅析外籍人员个税缴纳目前正值2020年个人所得税汇算清缴期间，又恰逢最近有客户咨询外籍人员的个税汇算缴纳问题，相信有不少朋友都有同样的疑惑，笔者便借此机ChinaTaxAnJie Broad Law Firm
ArticleMultilateral Instrument: The Application Of The Entry-into-Effect Article To The Iceland-Japan Tax Agreement (Part 2)The author examines how the choices by Japan of the option in the entry-into-effect provision interact with that chosen by 4 of the other contracting jurisdictions of the MLI, such as India...GlobalTaxChina Tax & Investment Consultants Ltd
ArticleChina Newsletter | Q1 2026 Issue No. 67This comprehensive China Newsletter examines eight critical regulatory developments spanning tax implementation, pharmaceutical access reforms, foreign investment incentives, automotive data transfer rules, unified financial licensing, cross-border lending expansion, antitrust compliance for platform economies, trade secret protection, and the landmark Ecological Environment Code.ChinaCorporate/Commercial LawGreenberg Traurig
ArticleHow To Shut Down Or Downsize Your China WFOE: The Legal And Strategic ChecklistIn Part 1, we explored the strategic decision-making behind exiting China, including how to recognize the red flags that may signal it's time to leave. Part 2 examined the mechanics of the legal and bureaucratic...ChinaCorporate/Commercial LawHarris Sliwoski
ArticleMultilateral Instrument: The Application Of Entry-into-Effect Article To The India-Japan Tax Agreement (Part I)The author examines how the choices by Japan of the option in the entry-into-effect provision interact with that chosen by 4 of the other contracting jurisdictions of the MLI, such as India, Iceland, Sweden and the United Kingdom.ChinaTaxChina Tax & Investment Consultants Ltd
Article视点|"致胜法保"系列文章六：财产险项下是否应赔偿受损财产的增值税进项税额？财产保险中，当保险事故导致被保财产受损时，是否应对受损财产的增值税进项税额进行赔偿，现行法律和司法解释未做明确规定、保险合同ChinaTaxAnJie Broad Law Firm
Article医药许可与BD合作交易近期常见争议及对交易文件起草的启示随着资本市场退出渠道的收紧、美元基金的持续观望，以及医药领域投融资市场前些年在估值上较为激进的安排，2022年起至今生物医药行业投融ChinaFood, Drugs, Healthcare, Life SciencesAnJie Broad Law Firm
Article2019年税务司法审判影响力案例评析之一——甘肃万达房地产开发有限公司股权转让纠纷案本文所涉案例系中国2019年法学会财税法学研究会、首都经济贸易大学法学院、首都经济贸易大学财税法研究中心和德恒律师事务所共同组织相关ChinaTaxDeHeng Law Offices
ArticleApplication Of Article 16 (Mutual Agreement Procedure) Under The MLI To The Covered Tax Agreements (Part II)Note that this section illustrates how Article 16 works in practice from an Australian perspective.ChinaTaxChina Tax & Investment Consultants Ltd
Article海关法领域2025年政策回顾与2026年展望：出口管制、关税及企业应对本文基于2025年海关法领域重要政策变化，并结合2026年开年新规，以期为从业企业提供一定的实务参考。ChinaInternational LawAnJie Broad Law Firm
ArticleDevelopments in AsiaChina’s legal framework underwent drastic changes in recent years, resulting in a much friendlier legal environment for foreign companies to enter into technology-transfer contracts with Chinese companies. ChinaIntellectual PropertyFinnegan, Henderson, Farabow, Garrett & Dunner LLP
ArticleA Summary Of China´s Corporate Income Tax IncentivesPrior to 2008, China had two Corporate Income Tax ("CIT") systems. One applied to foreign enterprises and Chinese enterprises with foreign investment of 25 percent or more; the other applied to all other enterprises. ChinaTaxJones Day
ArticleAnalysis Of Opt-In Provisions In The MLI With Reference To Article 7 (The Prevention Of Treaty Abuse Article)It is observed that except for India, 4 other contracting parties have chosen to opt-in for Article 7(4). ChinaTaxChina Tax & Investment Consultants Ltd
ArticleTax changes for expats in China in 2022Tax-exempt benefits for expatriates have expired, as part of China's policy of treating everyone the same. ChinaTaxAcclime
Article税法遇上刑法：行刑衔接视角下的虚开增值税专用发票案《最高人民法院、最高人民检察院关于办理危害税收征管刑事案件适用法律若干问题的解释》（以下简称"涉税刑事司法解释"）...ChinaTaxAnJie Broad Law Firm
