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Library & Resources
Insights e-Newsletter
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 …
Audit of Foreign Invested Enterprises
Background Foreign Invested Enterprises (FIE) refer to enterprises founded in China by foreign enterprises, economic organisations or individuals, the registered capital of which is subscribed …
China Labour Law: Hiring & Firing In China
Background Knowing the labour laws of any country is essential for conducting business with or within that country. China is no exception. The labour laws …
