## [Publications](/cn/en_GB/publications) ## Featured publications - ![](/sites/default/files/noticias/img/china_recurso.jpg) 02 / 18 / 2025 [## China: The State Administration of Taxation expands the circumstances of issuing Tax Residency Certificate ](/cn/en_GB/new/china-state-administration-taxation-expands-circumstances-issuing-tax-residency-certificate) The Chinese current rules allow issuing a Tax Residency Certificate solely for claiming tax treaty benefits. While this is the primary purpose, there are various legal, financial, and regulatory reasons for Chinese tax residents to provide this… [](/cn/en_GB/new/china-state-administration-taxation-expands-circumstances-issuing-tax-residency-certificate) - ![](/sites/default/files/noticias/img/recurso_alerta_china.jpg) 01 / 23 / 2025 [## VAT Law Enacted: New Stage of China's VAT Legislation ](/cn/en_GB/new/vat-law-enacted-new-stage-chinas-vat-legislation) After rounds of public consultation, the Value Added Tax Law of the People's Republic of China was announced on 25 December 2024 and will be effective from January 1, 2026. As one of the most important type of taxes in China, it is a remarkable… [](/cn/en_GB/new/vat-law-enacted-new-stage-chinas-vat-legislation) - ![](/sites/default/files/noticias/img/shangai-recurso.jpg)China Legal Newsletter 10 / 11 / 2024 [## China Legal Newsletter - October 2024 ](/cn/en_GB/new/china-legal-newsletter-october-2024) This newsletter highlights key recent developments in China’s laws and regulations. Specifically, it focuses on the laws and regulations related to foreign investment, market access, foreign debt administration, data economy, privacy and… [](/cn/en_GB/new/china-legal-newsletter-october-2024) - ![](/sites/default/files/noticias/img/international_tax.jpg) 06 / 04 / 2024 [## China: Dealing with the future tax administration on enjoying treaty benefit for preferential tax rate on dividends ](/cn/en_GB/new/china-dealing-future-tax-administration-enjoying-treaty-benefit-preferential-tax-rate-dividends) Under China's tax laws, non-resident companies generally face a 10% tax on China-sourced dividends, but avoidance of Double Taxation Treaties with countries like Spain or France can reduce this to 5% if specific conditions are met. These companies… [](/cn/en_GB/new/china-dealing-future-tax-administration-enjoying-treaty-benefit-preferential-tax-rate-dividends) - ![](/sites/default/files/noticias/img/china_3.jpg) 01 / 22 / 2024 [## China’s first attempt for Advance Tax Ruling: trail implementation in Shanghai ](/cn/en_GB/new/chinas-first-attempt-advance-tax-ruling-trail-implementation-shanghai) Shanghai introduces a trial Advance Tax Ruling (ATR) system, a significant step in China's tax administration. ATR, common in countries like Spain and the U.S., allows enterprises to seek formal tax opinions on future complex tax matters, enhancing… [](/cn/en_GB/new/chinas-first-attempt-advance-tax-ruling-trail-implementation-shanghai) - ![](/sites/default/files/noticias/img/innovacion_empresarial_2.jpg) 01 / 30 / 2024 [## Highlights of 2023 Revision to Company Law of China ](/cn/en_GB/new/highlights-2023-revision-company-law-china) On December 29, 2023, marking the 30th anniversary of the enactment of the Company Law, China released the Company Law of the People’s Republic of China (2023 Revision), introducing adjustments to various aspects, including shareholder capital… [](/cn/en_GB/new/highlights-2023-revision-company-law-china) - ![](/sites/default/files/noticias/img/corporate-china.jpg) 09 / 01 / 2023 [## Key Developments in the Laws and Regulations of China in 2023 ](/cn/en_GB/new/key-developments-laws-and-regulations-china-2023) This newsletter selects and briefs key developments in the laws and regulations of China in relation to foreign investment until August 2023 for your reference. [](/cn/en_GB/new/key-developments-laws-and-regulations-china-2023) - ![](/sites/default/files/noticias/img/china_recurso_tax.jpg) 12 / 09 / 2025 [## Tax certainty redefined: Shanghai formalizes advance tax ruling measures ](/cn/en_GB/new/tax-certainty-redefined-shanghai-formalizes-advance-tax-ruling-measures) Shanghai has moved from a pilot approach to a formally implemented stage with the introduction of a new normative document for advanced tax rulings (ATR). Building on the experience of the earlier trial measures, the new measures expand the eligible… [](/cn/en_GB/new/tax-certainty-redefined-shanghai-formalizes-advance-tax-ruling-measures) Previous Next ## Publications - 07 / 17 / 2025 [## New Tax Preferential Policy for Overseas Investors in China: Tax Credit from Dividend Reinvestment ](/cn/en_GB/new/new-tax-preferential-policy-overseas-investors-china-tax-credit-dividend-reinvestment) The Ministry of Finance, the State Administration of Taxation (SAT) and the Ministry of Commerce have jointly released announcement on the tax credit policy for direct investment by overseas investors using distributed profits (Tax Credit Policy) on… [ ](/cn/en_GB/new/new-tax-preferential-policy-overseas-investors-china-tax-credit-dividend-reinvestment) - 01 / 28 / 2025 [## Public and private sector coordination is essential to achieve the set sustainability targets](/cn/en_GB/new/public-and-private-sector-coordination-essential-achieve-set-sustainability-targets) In a new edition of Garrigues Sustainable Dialogs we looked at present and future challenges related to ESG and natural resources in the Madrid region. [ ](/cn/en_GB/new/public-and-private-sector-coordination-essential-achieve-set-sustainability-targets) - 11 / 20 / 2024 [## The role of sustainability in institutional investors’ decision-making and what proxy advisors do](/cn/en_GB/new/role-sustainability-institutional-investors-decision-making-and-what-proxy-advisors-do) The embedding of ESG factors in corporate governance and the prominent role of proxy advisors were key topics in the seminar How Institutional and Proxy Advisors Approach Sustainability at Listed Companies, organized by Garrigues Sustainable Dialogs… [ ](/cn/en_GB/new/role-sustainability-institutional-investors-decision-making-and-what-proxy-advisors-do) - 04 / 03 / 2024 [## China: Completing tax related obligations for 2023 regarding related-party transactions and contemporaneous documentation](/cn/en_GB/new/china-completing-tax-related-obligations-2023-regarding-related-party-transactions-and) Pursuant to Announcement of the State Administration of Taxation \[2016\] No.42, companies might have tax related obligations under certain circumstances for the matters in relation to: (i) reporting the business transactions with related parties, (ii… [ ](/cn/en_GB/new/china-completing-tax-related-obligations-2023-regarding-related-party-transactions-and) [See more](/cn/en_GB/publications/list) ## Newsletters - ![](/sites/default/files/noticias/img/shangai-recurso.jpg)[### China Legal Newsletter - October 2024](<>)October 2024 [](/cn/en_GB/new/china-legal-newsletter-october-2024) - ![](/sites/default/files/noticias/img/newsletter_arbitraje_internacional_-_enero_2022.jpg)[### Arbitration in 2021: the Constitutional Court…](<>)January 2022 [](/cn/en_GB/new/arbitration-2021-constitutional-court-promotes-international-arbitration-spain-regulatory) - ![](/sites/default/files/noticias/img/newsletter_arbitraje_internacional_-_diciembre_2021.jpg)[### International Arbitration Newsletter - December…](<>)December 2021 [](/cn/en_GB/new/international-arbitration-newsletter-december-2021) - ![](/sites/default/files/noticias/img/newsletter_arbitraje_internacional_noviembre_2021.jpg)[### International Arbitration Newsletter - November…](<>)November 2021 [](/cn/en_GB/new/international-arbitration-newsletter-november-2021) [See more](/en_GB/node/10880) [Publications by Barros, Silva, Varela & Vigil (BSVV) (updated until June 2026) ](https://bsvv.cl/en/news/ "(Opens in new window)") - ![](/themes/custom/garriguestheme/img/imagenes/publicacion-blog.png) ## [‎Blogs‎](./publicaciones/blogs) - ![](/themes/custom/garriguestheme/img/imagenes/publicacion-guias-especiales.png) ## [Guides and Special Publications](./publications/guides-specials) - ![](/themes/custom/garriguestheme/img/imagenes/publicacion-garrigues-digital.png) ## [‎ ‎Digital Garrigues](./garrigues-digital) - ![](/themes/custom/garriguestheme/img/imagenes/publicacion-coleccion.png) ## [Garrigues Collection‎](./publicaciones/coleccion-garrigues)