The Measures state that assessment of taxable income of non-tax-resident enterprises shall be based on total revenue, costs and expenses, or revenue converted from operational expenditures.
The Law deals with tort liability relating to products, motor vehicle traffic accidents, medical treatment, environmental pollution, high risk operations, kept animals and things.
The Report selects 37 intellectual property cases on which the Supreme People's Court has rendered final conclusive opinions addressing issues such as the application of the doctrine of estoppel, retroactive effect of a decision declaring a patent invalid and determination of the legitimate use of a descriptive trademark.