Tax Treatment of Capital Reductions: Part II Substantive Capital Reductions
In Part I of this series, Daisy Duan, Yingjie Yang and Cuishi Li of King & Wood Mallesons introduced the implications of the amended PRC Company Law for Formal Capital Reductions. In Part II, the authors focus on the accounting and tax treatments of Substantive Capital Reductions, and analyze the tax risks of shareholders with regard to capital reductions not made at fair market value.
Latest News
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Features & Analyses
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The Data Outbound Negative List of the Beijing Free Trade Zone
October 15, 2024
Landmark Court Ruling Adds Clarity to China's Personal Data Export Regime
September 20, 2024
Full Text Translations
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Regulations for the Administration of Network Data Security
网络数据安全管理条例
Data collected from the use of automated collection technology should be deleted or anonymized
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Enforcement Guidelines for the Identifiability of Internet Advertisements
互联网广告可识别性执法指南
Internet advertisements shall be identifiable as such and not mislead consumers
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Beijing Internet Court, Typical Personal Information Protection Case 7
北京互联网法院个人信息保护典型案例七
Legitimate presenting of personal information in court does not require an individual's consent.
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Measures for the Progressive Deferment of the Statutory Retirement Age
关于渐进式延迟法定退休年龄的办法
China gradually defers the statutory retirement age in 15 years.
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Interpretation on Several Issues Concerning the Application of the Law in the Handling of Criminal Money Laundering Cases
关于办理洗钱刑事案件适用法律若干问题的解释
SPC sets forth criteria for serious money laundering cases
Law Digests
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China Securities Regulatory Commission, Regulatory Guidelines for Listed Companies, No. 10: Administration of Market Value
中国证券监督管理委员会上市公司监管指引第10号——市值管理
CSRC issues rules to instruct listed companies to manage its market value 3700/24.11.06
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PRC Arbitration Law (Amended Draft) (Draft for Comments)
中华人民共和国仲裁法 (修订稿) (征求意见稿)
Arbitration Law draft provides for interim measures
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Ministry of Industry and Information Technology, Contingency Plan for Data Security Incidents in the Industry and Information Technology Field (Trial Implementation)
工业和信息化部工业和信息化领域数据安全事件应急预案 (试行)
Large data security incidents are required to be reported to the local industry regulator
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National Medical Products Administration, Announcement on Further Clarifying Matters Relevant to the Production of Imported Medical Device Products by Enterprises in Mainland China (Draft for Comments)
国家药品监督管理局关于进一步明确进口医疗器械产品在中国境内企业生产有关事项的公告 (征求意见稿)
NMPA clarifies the qualifications of a foreign-invested enterprise that may produce imported medical devices in China
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National Data Administration, Announcement on Soliciting Comments from the Public on «Explanations of Terms in the Data Sector»
国家数据局关于向社会公开征求«数据领域名词解释»意见的公告
National Data Administration provides official definitions of 41 terms in the data sector