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Library & Resources
Insights e-Newsletter
Establishing a Company in China
Background Establishing a business in China is not as straightforward as most overseas investors into China initially anticipate and the process comes with its own …
Understanding Mainland China & Hong Kong’s Tax Systems – A Comparison
The respective tax systems of the People’s Republic of China and Hong Kong have some key differences that a business operating in both tax jurisdictions …
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Navigating the ‘Five Year Tax Rule’ for Expatriates in China
Background The China Five Year Tax Rule threshold and its application is a pertinent and often misunderstood issue that affects all expatriates (including Hong Kong, …
Final Stage of Business Tax to VAT (“B2V”) Reform
On 5th March, 2016, Premier Li Keqiang announced at the opening of the National People’s Congress that the real estate and construction, financial services and …
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Internationalisation of the RMB & Prospects for the UK’s Finance & Professional Services Sector
The policy for Financial and Foreign Exchange (“FX”) reform and Internationalisation of the Renminbi (“RMB”) started to take shape around the end of the 2010s. …
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China’s 13th Five Year Plan: 2016-2020: What does it mean for your business?
Background In recent years, the media has continued to speculate on an annual basis that China’s economy will face its most challenging year yet for …
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 …
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 …
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. …
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 …
