Legal

Clarification on the pre-tax deduction of business entertainment expenditures for the enterprise preparatory period.

Explanation required from listed companies with low level of cash dividends.

National legislationConstitution and legal systemSeveral Provisions for the Implementation by People's Courts of Probity Rules to Prevent Conflicts of…

Companies may institute anti-monopoly actions directly with the people's court without recognition by administrative departments.

The Report derives 44 law application issues with general guiding significance from 34 carefully selected typical cases, including patent, trademark, copyright and competition cases.

New Rules on democratic management are part of the government's labour initiative. They build on economic policy, local regulations and unionisation plans, but without a relevant body to enforce against foreign invested enterprises, their impact is uncertain

The NDRC has released a Circular to develop Hong Kong's offshore RMB market a week after approving new dim sum bonds for four state-owned firms

Five years after losses forced Paul Smith to retreat from the Chinese market, the British fashion line is back. David Tring spoke with Alice Wong, executive director of ImagineX – the company's new partner in the PRC

New Guidelines from the China Securities Regulatory Commission include vital reforms that will boost investors by increasing transparency