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Insights e-Newsletter

  • 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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  • Policies, Procedures, Processes and Controls (PPPC): One System to Help Effectively Manage Risk in Today’s Challenging Environment

    Doing business in China carries with it many risks and many rewards. With a growing economy, competitive productivity and a relatively low cost base, China …

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  • Don’t rely solely on your external audits! Elements of a successful internal audit function.

    In brief: Unfortunately, the finance departments of many companies mistakenly believe that having an external audit annually is part of their internal control structure they …

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  • Tax updates on VAT and Business Tax

    Regulations Updates Notice On the adjustment of VAT to the importation of aircraft On 29 Aug 2013, the MOF and SAT jointly released a notice, …

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