Issued: December 24, 2021
Main contents: The determination of an indirect overseas offering and listing by a domestic enterprise shall comply with the principle of substance over form;
China Securities Regulatory Commission, Measures for the Administration of the Record Filing of Overseas Offering of Securities and the Listing Thereof of Domestic Enterprises (Draft for Comments)
中国证券监督管理委员会境内企业境外发行证券和上市备案管理办法 (征求意见稿)
CSRC permits Chinese firms listing overseas with VIE structure.
By
Susan Mok