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Insights e-Newsletter

  • China Risk Focus – FCPA versus China Corruption Act

    Author: Jean Kester – Partner (LehmanBrown International Accountants)  jeankester@lehmanbrown.com  This article was originally published by Stout, Risius & Ross (SRR) under the section on China’s …

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  • Company Deregistration, Liquidation & Filing for Bankruptcy in China

    Introduction Drawn in by the rapid growth of the Chinese economy and the opportunities in the market, many multinational corporations (“MNCs”) have expanded their business …

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  • Business Risk Management in China

    September 2015 Managing business risk in China and creating a strong business risk management program is increasingly important in ensuring the success of an entity. …

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  • Chinese-Foreign Joint Job Intermediaries

    Pursuant to the Decision of the State Council on Matters such as Cancellation and Delegation of a Batch of Administrative Examination and Approval Items (Guo …

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  • China VISA Regulations 2015

    1.Introduction A Chinese VISA is permitted to a foreigner, and authorizes ENTRY to, EXIT from, or TRANSIT through the People’s Republic of China (PRC). It …

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  • The Complexity of Revenue Recognition in China Just Got Worse (Part II)

    The Impact of the Coming Rule Changes under IFRS and US GAAP adds to the Already Complex Environment for a Foreign Firm doing Business in …

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  • The Complexity of Revenue Recognition in China Just Got Worse

    The Impact of the Coming Rule Changes under IFRS and US GAAP adds to the Already Complex Environment for a Foreign Firm doing Business in …

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  • Expansion of the Value Added Tax (“VAT”) Reform and Further Clarified Rules on VAT Exemption

    1. Expanded VAT Application Scope 1.1 VAT-able Service Scope Following up with the VAT reform launched in 1 August 2013 nationwide, to further include more …

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  • China’s MOFCOM Drafts a new Foreign Investment Law

    China’s proposed law to integrate and replace the Law of the PRC on Chinese-Foreign Equity Joint Ventures, Wholly Foreign-owned Enterprise Law and Law of The …

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  • Mergers and Acquisitions : Drivers, Issues and Countermeasures

    Since the beginning of the 21st century, Chinese enterprises have been storming the world capital market with a series of mergers and acquisitions (“M&A’s”). This …

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  • China (Shanghai) Free Trade Zone: A Breakthrough for the Next Stage of China’s Reform

    Subsequent to the plan to establish the Shanghai Free Trade Zone (the Shanghai FTZ) announced by the China State Council in July 2013, China officially …

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  • Building an Effective Anti-Fraud and Anti-Corruption Program

    A NEED FOR CHANGE  Companies operating in China are finding an increasingly growing need for an effective, efficient anti-fraud and anti-corruption program. Companies in China, …

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