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China has issued its first systematic regulations on offshore trust taxation, introducing comprehensive rules that cover the entire lifecycle of offshore trusts from asset transfer to death.

On March 16, 2007, China passed the new Enterprise Income Tax Law (the "EIT Law"), which will come into effect on January 1, 2008. The EIT Law will unify the two existing corporate income tax systems, one of which is currently applicable to foreign invested enterprises ("FIE") and the other of which is applicable to domestic enterprises.

企业涉税问题如何从行政违法演变为刑事犯罪?本文深入剖析逃税罪、虚开发票、骗取出口退税等十类高风险场景,揭示"有发票就没事"等常见误区背

This 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.

Prior 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.

China Legal Briefing is a collection of Chinese law related news gathered from various media and news services.

The Multilateral Convention to Implement Tax Related Measures to Prevent Base Erosion and Profit Shifting (the multilateral Instrument, the MLI), developed by the OECD and endorsed by the G20, offers concrete solutions ...

This comprehensive bulletin examines recent tax developments across Asia, including China's VAT reforms, India's controversial Supreme Court ruling on treaty protection, Japan's 2026 tax reform package...