Legal

The Provisions define applicable laws where international practices represented by the usual UCP 500 do not cover the disputed LC issue, the legal relationship between the parties to an LC, and the concept of 'LC fraud'.

The Provisions define applicable laws where international practices represented by the usual UCP 500 do not cover the disputed LC issue, the legal relationship between the parties to an LC, and the concept of 'LC fraud'.

On August 21 2006, Hong Kong and China signed The Arrangement for the Avoidance of Double Taxation on Income & Prevention of Fiscal Evasion (Arrangement),…

By Brian Chen and Hui [email protected]; [email protected]: www.jonesday.comSince establishing a system for the granting of state-owned…

By Peter [email protected]: www.freshfields.comThe Arrangement on Reciprocal Recognition and Enforcement of Judgements in Civil and…

The National People's Congress Standing Committee passed the PRC Enterprise Bankruptcy Law(中华人民共和国企业破产法), after 12 years of drafting…

China has become the world's largest mobile communications market. According to statistics released by the Ministry of Information Industry (MII), the…

The fourth phase of the Closer Economic Partnership Arrangement (CEPA) between Hong Kong and the PRC made headline news that trade between the two sides would be further liberalized. But is Hong Kong really given that much of a head-start?

The new rules revises six aspects including increasing the deductible amount for income from contracting for or leasing the operation of enterprises or institutions and clarifying tax returns procedures while further stipulating the duties of withholding agents in relation to tax withheld on the full amount for all personnel.