Features & Analyses

In a strong indication of its growing commitment to enforcing tax compliance, China's State Administration of Taxation released updated indirect transfer rules to replace Notice 698. professionals say the more stringent tax rules, which include safe harbour regulations, withholding tax obligations of the buyer, and clarifications of reasonable commercial purpose, are both welcome and concerning

Qualcomm has agreed to a fine of Rmb60.88 billion (US$975 million) stemming from a finding that its patent licensing practices violated China's Anti-monopoly Law, as well as conditions that echo last year's InterDigital agreement

China has kicked off pilot carbon emission trading projects in seven provinces. Businesses on the list of key emitters should engage with the NDRC as soon as possible

China has kicked off pilot carbon emission trading projects in seven provinces. Businesses on the list of key emitters should engage with the NDRC as soon as possible

New draft patent administrative enforcement rules call for local officials to increase their professionalism and promises greater transparency. But do they go far enough?

New draft patent administrative enforcement rules call for local officials to increase their professionalism and promises greater transparency. But do they go far enough?

While Taiwan is open to various structures of listed company acquisitions, it applies a more rigid legal regime to backdoor listings. Shareholders can protect themselves by complying with these rules

Claim construction rulings can predict the outcome of patent infringement litigations. Understanding how the compromising claim system works, the language and meaning of descriptions and how to present the right evidence can help protect your patents

The new Foreign Investment Law unifies regulations, offers equal treatment and brings variable interest entity structures into the open