## [Publications list](/cn/en_GB/publications/list) - 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) - 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) - 04 / 15 / 2025 [## The government passes the royal decree governing the new carbon footprint register and imposes obligations on businesses and public authorities](/cn/en_GB/new/government-passes-royal-decree-governing-new-carbon-footprint-register-and-imposes-obligations) The new legislation strengthens the role of the national register as an instrument for reducing emissions, requires large enterprises and public agencies to calculate their carbon footprint and publish reduction plans, and promotes CO₂ absorption… [ ](/cn/en_GB/new/government-passes-royal-decree-governing-new-carbon-footprint-register-and-imposes-obligations) - 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) - 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) - 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) - 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) - 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) - 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) - 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) - 03 / 11 / 2024 [## China opens 2023 individual income tax filing for residents](/cn/en_GB/new/china-opens-2023-individual-income-tax-filing-residents) China’s State Administration of Taxation announces the 2023 individual income tax filing period for residents, detailing circumstances that a taxpayer is obliged to report, with options for self-filing, employer-assisted, or trustee handling. [ ](/cn/en_GB/new/china-opens-2023-individual-income-tax-filing-residents) - 01 / 30 / 2024 [## Highlights of 2023 Revision to Company Law of China regarding liabilities of senior officers](/cn/en_GB/new/highlights-2023-revision-company-law-china-regarding-liabilities-senior-officers) On December 29, 2023, the seventh meeting of the Standing Committee of the Fourteenth National People's Congress voted to adopt the newly revised Company Law of the People’s Republic of China (2023 Revision), which will be implemented from July 1,… [ ](/cn/en_GB/new/highlights-2023-revision-company-law-china-regarding-liabilities-senior-officers) #### Pagination - [ Current page 1](?page=0 "Current page") - [ Page 2](?page=1 "Go to page 2") - [ Page 3](?page=2 "Go to page 3") - [ Page 4](?page=3 "Go to page 4") - [ Page 5](?page=4 "Go to page 5") - [ Page 6](?page=5 "Go to page 6") - [ Page 7](?page=6 "Go to page 7") - [ Page 8](?page=7 "Go to page 8") - [ Page 9](?page=8 "Go to page 9") - … - [ Next page Next ❯ ](?page=1 "Go to next page") - [ Last page ❯❙ ](?page=42 "Go to last page")