Legal

Enterprise income tax treatment of cross-border hybrid investments is clarified.

Beilei Hou and Zi Ling of King & Wood Mallesons look at the emerging carbon emissions trading scheme in China, and consider the outlook for market access to foreign investors

First high-profile cybersecurity reviews indicate that overseas-listed Chinese tech firms are prime targets for new cybersecurity regime

Cybersecurity review office investigates U.S.-listed Chinese tech giant Didi and others; CSRC updates disclosure rules for listed companies, strengthens ESG provisions; and Shenzhen legislature completes second reading of country's first intelligent vehicle rules

Tax filing is not needed for domestic reinvestment of a foreign investor. E-commerce orders are exempted from stamp tax. Personal health information is required to be stored in China.

CBIRC defines affiliated transactions of banks and insurance companies

Parties may be banned from participating in securities markets

Hear from the in-house head at BlackRock CCB Wealth Management, China's second-ever foreign-controlled wealth management business

Rongwei (Ron) Cai, Jianwei (Jerry) Fang, and Dianmeng Zhu of Zhong Lun Law Firm introduce the newly enacted PRC Data Security Law, highlight the core data security protection obligations imposed on companies, and set out steps companies should be taking immediately in order to ensure compliance