The Rules specify the details a lawyer is required to review and verify in cases such as when a securities investment fund management company is to be established, when a change in the shareholders of a securities investment fund management company occurs and when a securities investment fund is to be offered.
These Rules govern practice activities such as review and verification, preparation and issuance of legal opinions, etc. when law firms and their assigned lawyers provide securities-related legal services.
The Measures set forth the conditions that a law firm from Taiwan shall fulfil when applying to establish a representative office and second representatives in Fuzhou or Xiamen.
The Announcement clarifies six income tax issues of non-tax-resident enterprise including: issue of withholding enterprise income tax on payable but unpaid income and issue of levy of tax on income derived from the assignment of land use rights.
The 2010 Report selected 43 issues with broad guiding significance from 36 cases including: determination of the equivalence of technical features in a patent infringement dispute and protection of a design under the Anti-unfair Competition Law after the patent expires.
The Announcement allows tax exemption, setoff and refund of tax of integrated circuit design, software design and animation design enterprises to be extended to entrustment of processing.
The Provisions set forth the requirements and application procedures for establishment of publication general distributors, wholsalers, retailers, and leasing and chain enterprises.
The Guidelines detail the operating rules for bancassurance business concerning the insurance products, agency fees, sales model, sales, financial accounting, contingency mechanism and intra-industry exchanges.