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  • Article

    Legal Personality Confusion Between Affiliated Companies Affirmed By Court

    Affiliated companies, if sharing staff, business operation and accounting, will be denied of their respective independent legal personality.
    ChinaCorporate/Commercial Law
    Broad & Bright
    Broad & Bright
  • Article

    Beneficial Ownership Rules Revisited

    The State Administration of Taxation released Shuizonghan [2013] No. 165 to further clarify the beneficiary ownership rules with respect to dividends.
    ChinaTax
    Broad & Bright
    Broad & Bright
  • Article

    China Fines Samsung, LG And Four Others In LCD Price-Fixing

    The NDRC accused six companies of a conspiracy to suppress and eliminate competition by agreeing to fix prices of LCD monitors sold to Chinese color TV manufacturers.
    ChinaAntitrust/Competition Law
    Broad & Bright
    Broad & Bright
  • Article

    VAT Exemption Rules On Cross-Border Services Revised

    Transportation and certain modern services industries have gradually been placed under the scope of value-added tax (in a switch from business tax since January 1, 2012.
    ChinaTax
    Broad & Bright
    Broad & Bright
  • Article

    Broad & Bright Tax Newsletter April 2016

    Circular 36 effectively ends the application of BT to sales of services, intangibles, and real property.
    ChinaTax
    Broad & Bright
    Broad & Bright
  • Article

    Brief Analysis On The Impact On Administrative License Arising From The Modifications To The Technical Standards And Technical Specifications

    Clause 4 of Article 12 of the PRC Administrative License Law (hereinafter referred to as the "Administrative License Law") provides that administrative license may be established ...
    ChinaEnvironment
    Broad & Bright
    Broad & Bright
  • Article

    China SAPPRFT Issued Implementation Rules To Streamline The Approval Process Of Mobile Games

    On June 2, 2016, the State Administration of Press, Publication, Radio, Film and Television promulgated the Notice on the Administration of Publishing Services of Mobile Games...
    ChinaMedia, Telecoms, IT, Entertainment
    Broad & Bright
    Broad & Bright
  • Article

    SAPPRFT's New Administration Regime Over Mobile Games: What've Happened Since July?

    The third quarter in 2016 has been an extremely busy one for China mobile game industry, not only for the market practitioners such as game developers, publishers and operators...
    ChinaMedia, Telecoms, IT, Entertainment
    Broad & Bright
    Broad & Bright
  • Article

    Developments On China's Negative List, FI Access

    In recent years, China has been overhauling its decade-long foreign investment regulatory framework to be more in line with international practices, and to continue attracting foreign investment.
    ChinaGovernment, Public Sector
    Broad & Bright
    Broad & Bright
  • Article

    Draft Guidance On The General Anti-Avoidance Rules Released For Public Comments

    Since January 1, 2008, China has introduced the general anti-avoidance rules ("GAAR") as a part of the new enterprise income tax regime.
    ChinaTax
    Broad & Bright
    Broad & Bright
  • Article

    Keeping An Effective Compliance Program For Your China Operations

    Law enforcement authorities in China have stepped up their overall efforts in recent months to combat China's problem of "rampant" corruption.
    ChinaCorporate/Commercial Law
    Broad & Bright
    Broad & Bright
  • Article

    On The Forefront Of Labor Law – The Comparison And Explanation Of Labor And Employment Law And Local Labor Regulation, No.164 Joking Or Employment Discrimination? In NNA

    经媒体报道,2017 年9 月22 日,北京小米科技有限责任公司(下称"小米公司")在郑 州大学召开招聘宣讲会,在会上一名自称创新部负责人的秦先生
    ChinaEmployment and HR
    Broad & Bright
    Broad & Bright
  • Article

    On The Forefront Of Labor Law – The Comparison And Explanation Of Labor And Employment Law And Local Labor Regulation, No. 141 Work Permit System For Foreigners In China In NNA

    劳动岗位和劳动报酬作为劳动合同的核心内容,其变更原则上应由用人单位与员工协商 一致并以书面方式进行。
    ChinaEmployment and HR
    Broad & Bright
    Broad & Bright
  • Article

    On The Forefront Of Labor Law – The Comparison And Explanation Of Labor And Employment Law And Local Labor Regulation, No. 142 Adjust The Post & Salary In NNA

    劳动岗位和劳动报酬作为劳动合同的核心内容,其变更原则上应由用人单位与员工协商 一致并以书面方式进行。
    ChinaEmployment and HR
    Broad & Bright
    Broad & Bright
  • Article

    劳动法最前线——从公司人事的角度看劳动法动向 第 158 回上海浦东面向海外人

    2017 年 6 月 16 日,上海市浦东新区推出了提高海外人才通行和工作便利度的九条措施,宣布成立全国首个海外人才局,颁发了中国首张自贸试验区管
    ChinaImmigration
    Broad & Bright
    Broad & Bright
  • Article

    A Middle-Ground Approach: How China Regulates Loot Boxes And Gambling Features In Online Games

    Online gaming and online gambling can overlap significantly, and it is difficult to draw a line between the two. However, in countries such as mainland China where gambling is statutorily banned ...
    ChinaMedia, Telecoms, IT, Entertainment
    Broad & Bright
    Broad & Bright
  • Article

    劳动法最前线——从公司人事的角度看劳动法动向 第 165 回员工因被行政拘留不

    员工因被行政拘留不能上班是否属于旷工?
    ChinaEmployment and HR
    Broad & Bright
    Broad & Bright
  • Article

    劳动法最前线——从公司人事的角度看劳动法动向第 171 回 公司与超龄务工人员

    现实中,不少用人单位(特别是制造型企业)存在这样的劳动者——已达到或超过法定 退休年龄。员工达到退休年龄之后仍继续从事劳动的,其与&
    ChinaEmployment and HR
    Broad & Bright
    Broad & Bright
  • Article

    Analysis On VIE Structure Related Legal Issues

    In 2013, three high-profiled internet companies have successively completed their initial public offerings at the main board of the Hong Kong Stock Exchange.
    ChinaCorporate/Commercial Law
    Broad & Bright
    Broad & Bright
  • Article

    劳动法最前线——从公司人事的角度看劳动法动向 第 166 回职工超生即辞退制度

    一、 司法实践中存在完全不同的裁判结果
    ChinaEmployment and HR
    Broad & Bright
    Broad & Bright

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