Legal

The Implementing Rules clarify the levy of VAT for mixed sales and the definition of "small taxpayer".

Trademark rights owners in China are increasingly demanding action against keyword advertising programmes used by well-known internet search engines. Recent court decisions in Beijing, Shanghai and Guangzhou are helpful but highlight regional disparities. By Luckie Hong, Jones Day.

According to the Opinion, concentrations of business operators that are conducted by way of a merger shall be reported by all of the business operators that are parties to the merger.

The Opinion requires an account of the effect of a concentration of business operators on competition in the relevant market when reporting a concentration of business operators.

Foreign investors are abandoning their Chinese ventures prompting the issuance of new government guidelines. These raise the possibility of the use of cross-border legal and political action to force absconders to face liability in China. Although the implications are not completely clear, foreign parties must take care when attempting to withdraw from the country. By Susan Finder, Winston & Strawn.

Ch'ng Li-Ling and Li Jing [email protected], [email protected] article highlights some issues that relevant parties should…

“Sale” and “for consideration” defined for consumption tax purposes.

Employers in China are facing more labour arbitrations as employees take advantage of free tribunals and increased rights. Foreign companies are at most risk. They must keep good documentation and pay close attention to balancing internal rules and local law.

Definition of services provided in the PRC that are subject to business tax clarified.