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Insights e-Newsletter

  • China’s New National Security Review Procedures for Mergers and Acquisitions Involving Foreign Investors

    In the Circular on Establishing the Security Review System for Mergers and Acquisitions of Enterprises within China involving Foreign Investors (“Security Review Circular”) dated 3 …

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  • The First Chinese Annual Advance Pricing Report Released

    The State Administration of Taxation (“SAT”) issued the Chinese first annual advance pricing report (“APA”) titled “China Advance Pricing Arrangement Annual Report (2009) (“APA Report) …

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  • Important stipulations in New Regulations

    On November 11 2010, the Beijing Municipal Commission of Commerce issued Notice on the Examination and Approval of the Contract, AOA and Changing Items for …

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  • New Regulations on Administration of Housing Provident Fund in Shenzhen

    On November 24, 2010, the Shenzhen municipal government issued a Shenfu [2010] No. 176 entitled “Circular on Printing and Distributing the Tentative Measures of Shenzhen …

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  • Regulation of Foreign Representative Offices Further Tightened – But Procedural Certainty Improving

    On 19 November 2010, the State Council promulgated the Regulations on the Administration of the Registration of Resident Representative Offices of Foreign Enterprises (“Registration Regulations“).  The Registration …

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  • New Regulation on Administration of Representative Offices of Foreign Enterprises

    On November 19 2010, the State council issued Regulation on Administration of Registration of Foreign Enterprises Representative Offices (“Regulation”) which will be effective from March 1, 2011.  …

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  • New social insurance law updated

    The new PRC Social Insurance Law was announced by the 11th session of the Standing Committee of the National People’s Congress on 28 October 2010 …

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  • The General Office of the Ministry of Commerce (MOFCOM) released the Circular on Issues Concerning Examination and Approval of Foreign-invested Projects of Selling Goods via Internet and Automat

    There are various positive influences of carrying out sales through both internet and automat (vending machines) by enterprises, such as cost savings, improving circulation of …

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  • Hong Kong signs DTA with U.K.

    On June 21, Hong Kong signed its first comprehensive Double Taxation Agreement (DTA) with the UK. It will enter into force once both parties have …

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  • New tax levies – Urban Construction & Maintenance Tax and Education Surcharge for foreign-related companies and individuals

    On 18th October 2010, the State Council issued Guofa [2010] No. 35 entitled “Notice regarding unification of Urban Construction & Maintenance Tax (“UCMT”) and Education Surcharge …

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  • PRC Government Removes Export Refunds on 406 Items

    On 22nd June 2010, China’s Ministry of Finance and the State Administration of Taxation announced that export VAT refunds for 406 items are to be …

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  • New Administrative Measures for VAT General Taxpayer Recognition

    On 10th February 2010, China’s State Administration of Taxation (SAT) issued Decree [2010] No. 22 “Administrative Measures for Value Added Tax (VAT) General Taxpayer Recognition” …

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