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Library & Resources
Insights e-Newsletter
Audit Requirements for Foreign Invested Companies in China
Please click here for the PDF version downloading. Background As the world’s second largest economy, China has attracted a large amount of foreign capital to …
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Release of Administrative Measures on Foreign-invested Securities Companies
Please click here for the PDF version downloading. Background In the “Notice of the State Council on Several Measures to Promote the Growth of Foreign …
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China’s New Individual Income Tax Law – LehmanBrown Comments
Please click here for the PDF version downloading. Subject: Individual Income Tax Reform in the PRC On August 31, 2018, the IIT law amendment was …
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Applicable Scope Expansion for Additional 75% Deduction of Research and Development Expenses
Reading Guide Mr. Li Keqiang, Premier of the State Council held an executive meeting of the State Council on 23 July 2018. He emphasized …
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Turnaround Management: Does Digital Really Disrupt?
Please click here for the PDF version downloading. Article Synopsis: Many commentators suggest that the role of turnaround management changes due to the overwhelming impact …
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Six “Don’ts” for Turnarounds in Asia
Please click here for the PDF version downloading. Turnarounds are intense forms of management practice. The demands on time and energy are magnified and often …
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The amended Anti-Unfair Competitive Law of People’s Republic of China (Amended AUCL)
Introduction On November 4, 2017, the Standing Committee of the National People’s Congress adopted the amended Anti-Unfair Competitive Law of People’s Republic of China (Amended …
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Internal Audit for SMEs in China
Overview Internal audit is an evaluation of a business’s internal controls and an analysis of the degree to which an enterprise reaches its core …
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The Common Reporting standard
Overview The Common Reporting Standard (CRS) was developed in response to the G20 request which was the result of a series of meetings between G20 …
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Direct Foreign investment in China Current Regulations and incentives (according to the 2017 catalogue)
Summary China has released a new Catalogue for the Guidance of Foreign Invested Industries. The catalogue is a legal document listing what industries are open …
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The Belt and Road Initiative
Background The ‘Belt and Road Initiative’ (BRI) or ‘One Belt, One Road’ (OBOR) is a project launched by China to develop countries and improve global …
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Cyber Security in China and Data Protection
Background With China’s new Cybersecurity Law, effective 1st June 2017, businesses in China will find themselves facing increased internet regulation with the aim to protect …
