Legal & Regulatory

Triggering Permanent Establishment in China


By Hank Bourg Nov. 12 – China has many foreign companies operating within its borders. Some of these enterprises have permanent establishment in China while others do not. In either case, these enterprises are taxed on their China source income. In general, only their China source income is taxable in China, with one notable exception. […]

Disneyland Gets Approval for Shanghai Park


SHANGHAI, Nov. 5 – The Shanghai municipal government has confirmed reports that the central government has finally approved the Shanghai Disneyland Project. The Shanghai Disneyland park, which has been on the drawing board for the past twelve years, had originally been passed over in preference to Hong Kong. The new Disneyland is scheduled to open […]

China Joint Ventures: Understanding the Intangibles


Part Four in our “Joint Ventures as a Strategic Investment” series By Chris Devonshire-Ellis and Richard Hoffmann Nov. 4 – The intangible aspects of entering into and running a successful joint venture in China include the business areas where culture, common sense, law and an understanding of finance all cross over and weave together. They […]

China Joint Ventures: Financial Due Diligence


Part Three in our “Joint Ventures as a Strategic Investment” series By Chris Devonshire-Ellis and Richard Hoffmann Oct. 30 – Financial due diligence in China can be an awkward issue to resolve, not least because there are no publicly available records systems in China that permit viewing of reported accounts. Instead, field investigations must be […]

Guangzhou Taxis Drive to M&A Consolidation


GUANGZHOU, Oct. 30 – The taxi service sector in Guangzhou could see consolidation ahead of the 2010 Asian Games, as the local government has made it known they would prefer the three large state-owned companies currently operating acquire their smaller peers. The move is aimed at improving the efficiency and service quality of the city multi-million dollar taxi […]

China Joint Ventures: Legal Due Diligence


Part Two in our “Joint Ventures as a Strategic Investment” series By Chris Devonshire-Ellis and Richard Hoffmann Oct. 28 – Legal due diligence is a complex and contentious issue when it comes to joint ventures in China. Many investors seem to regard it as a waste of time and money; they’ve developed a relationship with […]

China Joint Ventures as Strategic Investment


Part One: Why the Need for a Chinese Partner? By Chris Devonshire-Ellis and Richard Hoffmann Oct. 27 – As the United States shows signs of emerging from recession, there has been some discussion on the best way to enter the China market but perhaps under reduced financial constraints. A joint venture partner is often considered […]

Individual Income Tax Treatment for Stock Compensation Schemes


Oct. 16 – The Chinese State Administration of Tax has released circular Guoshuihan [2009] 461 clarifying  individual income tax treatment for income generated from share appreciation rights and restricted share units granted to employees by listed companies, as well as those from various stock plans. This circular completes the regulatory requirements for IIT treatment of […]

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