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May/June 2015

Announcement on Enterprise Income Tax Issues Relevant to the Payment of Expenses by Enterprises to Overseas Affiliates

Tax authority may proceed with an adjustment for any expenses paid to an overseas affiliate not in compliance with the arm’s length principle.

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March/April 2015

Legislation roundup: Foreign Investment Catalogue, acquisition loans and Legislation Law

The 2015 Foreign Investment Industrial Guidance Catalogue has been released, the CBRC has made obtaining loans for M&A easier and the revised PRC Legislation Law has clarified the regulation of taxes

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January/February 2015

How to prepare for collective bargaining in Guangdong

Guangdong’s collective contract rules give labour unions a more active role and prevent employers from delaying negotiations. Companies must prepare to deal with more informed employees and resolve issues efficiently and effectively

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