Issued: December 23 2002Effective: as of date of issueInterpreting authority: Ministry of FinanceApplicability: The Standards apply to all companies, enterprises…
By Stéphane Luo and Mo Fei, Jones Day, ShanghaiSince the beginning of China's open door policy more than twenty years ago, the authorities have encouraged…
By Nancy Leigh, Baker & McKenzie, Hong KongInternet content providers (ICPs) in China are subject to strict regulation by the Ministry of Information…
Hong Kong signed the Closer Economic Partnership Arrangement with the mainland in June. What kind of "arrangement" does CEPA call for? And what will change with the new opportunities?
Understanding tax assessment is among the most important issues for foreign-invested companies working in China. The state tax bureau has recently revamped the rules for the tax liability of foreign companies' representative offices in China.
Promulgated: June 18 2003Effective: January 1 2003Interpreting authority: National Development and Reform CommissionApplicability: "Price monopoly acts"…
Customs compliance and tax planning for cross-border transactions are becoming more important and complex. Payments between different links in a cross-border supply chain must be structured carefully to avoid high customs value and possible double taxation.
Customs compliance and tax planning for cross-border transactions are becoming more important and complex. Payments between different links in a cross-border supply chain must be structured carefully to avoid high customs value and possible double taxation.
Issued: March 27 2003Main contents: The Official Reply clarifies that if an operator, without authorization, uses the unique packaging and trade dress…
Since 1990, the PRC has established 15 Free Trade Zones, in Shanghai Waigaoqiao, Tianjin Tanggu, Dalian, Qingdao, Zhangjiagang, Ningbo, Guangzhou, Shantou,…