The 15th Five-Year Plan marks a significant shift in China’s ODI strategy, emphasizing security, risk management, and the overseas expansion of high-tech sectors, particularly AI and digital technologies.
This guide outlines each stage of establishing a wholly foreign‑owned enterprise (WFOE) in China, incorporating the latest changes introduced under the 2024 Company Law and the 2026 registration reforms.
China’s labor compliance in 2026 is defined by tighter judicial interpretation rather than new laws. Employers must align HR, payroll, and documentation practices with evolving court standards to manage dispute risk effectively.
Pillar Two compliance requires constituent entities of in-scope MNE groups to meet specific filing obligations, deadlines, and mandatory e-filing requirements under the GloBE rules and Hong Kong minimum top-up tax.
March 2026 saw intensive regulatory activity across China’s tax and customs regime, with new national and local policies reshaping incentive access and compliance expectations.
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This 2026 edition of An Introduction to Doing Business in China provides practical guidance to help investors and executives navigate China’s evolving business environment with confidence.
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