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alle Publikationen
 
D E 中文
2006
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CHINAjournal, Issue August 2006, Revision on M&A Rules for Foreign Investment
This issue of CHINAjournal aims to highlight the new features of the 2006 M&A Rule and assess its implication on the m&a activities of foreign investors in China.

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CHINAjournal, Issue July 2006, Revised Holding Structure Regime
This issue of CHINAjournal reviews the legal regime for holding structure pertaining to foreign investment in China. Multinationals, while assessing the feasibilities of utilizing the new features under Circular No. 3, shall take account of alternative options, such as wholly foreign owned consulting and management companies or foreign-invested commercial enterprises etc., for restructure or optimization purpose.

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CHINAjournal, Issue May 2006, Company Law Update II
The Opinions for Applying the Company Law on FIEs have clarified certain issues upon the overlaps between the Com-pany Law and the FIEs-specific laws. It assists to facilitate the smooth application of the newly revised Company Law in the context of foreign investment, as well as provides more legal certainty in corporate practice.

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CHINAjournal, Issue April 2006, Company Law Update
The December 2005 issue of CHINAjournal carries an overview on the newly revised PRC Company Law. It was noted therein that supplementing rules were forthcoming for a smooth implementation of the new law. This issue of CHINAjournal aims to take a look at the new developments in the aftermaths of the new Company Law and their possible impacts.

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CHINAjournal, Issue March 2006, Venture Capital (VC)
With all the hustles and bustles, VC engagement in China would have to pay heed to the unique characters of Chinese corporate law, investment policy and capital market condition, which may poise dynamics that are normally not attended to in a more established market. This issue of CHINAjournal aims to provide a legal perspective on China’s VC regime and reveal the weakness in the system that leaves room for improvement.

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CHINAjournal, Issue January 2006, Transfer Pricing
This issue of CHINAjournal aims to give a brief review on China’s evolving TP regime and assess its implication on the multinationals’ China TP strategy.

2005
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CHINAjournal, Issue December 2005, Company Law Revision
This issue of CHINAjournal aims to give a brief introduction on the new features of 2005 Company Law and assesses their possible impact on the general environment of doing business.

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CHINAjournal, Issue November 2005, Expatriate Employement and Taxation
Lots have been told about the tricks to play for the optimization of expatriate’s wellbeing. Many have heard of working on tourist visa, 90/183-day rule, dual employment or undeclared separate payments at home country etc. Unfortunately, many of these notions and practices are misused or misunderstood and therefore illegal. Chinese regulations on expatriate employment and taxation, though scattered and complicated, do provide a clear-cut ruling basis. In-charging bodies’ implementation of the regulations is also getting skilful and coordinative. This issue of CHINAjournal aims to clarify various issues concerning expatriates’ employment and tax requirements.

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CHINAjournal, Issue October 2005, Legal Checklist for China Investment - from a SME's perspective
Unlike the multinationals that could afford the risks of acting as the first movers, SMEs’ journey to China is often out of the need to follow their clients. Nevertheless, the legal framework for SMEs’ activities in China is the same as that of the multinationals. This issue of Chinajournal lists out the major legal issues that SMEs should consider before they take any action in relation to China investment.

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CHINAjournal, Issue September 2005, Profit Reparitration Strategies
Profit repatriation is a delicate subject under China’s foreign direct investment regime. Various regulatory, formality and tax factors surrounding the issue make it worthwhile for investors to define carefully their repatriation strategies, so as to entail tax and profit outcome to the extend that they should be legally entitled to. These strategies may not necessarily be complex or costly, while their effects could be very substantial: in certain cases meaning a tax saving of up to 20% of the turnover. This issue of CHINAjournal is intended to shed some lights on the commonly used strategies that may help to optimise profit repatriation out of China.