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  • China opens 2023 individual income tax filing for 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.

  • Highlights of 2023 Revision to Company Law of China regarding liabilities of 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,…

  • Highlights of 2023 Revision to Company Law of 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…

  • China’s first attempt for Advance Tax Ruling: trail implementation in 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…

  • China launches unilateral visa-free policy for Spain and other 5 countries on a trial basis

    In order to facilitate cross-border communication, China has decided to expand the pilot scope of unilateral visa-free countries, and as a result, China’s visa policy will soon undergo significant changes. 

  • Relief the Individual Income Tax burden of taxpayer in China: extending the preferential policy period or increasing the deduction standards

    In August 2023, there are a number of individual income tax (IIT) preferential policies implemented by relevant Chinese government authorities with either extension of the preferential policy period or increased deduction standards. The aim is to…

  • Key Developments in the Laws and Regulations of China in 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.

  • China: Highlights of Envisaged Amendments to PRC Company Law

    A few months ago, China released the Company Law (Second Draft Amendment). The envisaged amendments include company's organizational structure, shareholder capital contribution and other aspects. This article briefs some highlights in light of the…

  • Commission's decision on tax lease partially annulled

    On February 2, 2023 the Court of Justice of the European Union (CJEU) partially annulled Commission Decision of 17 July 2013 which declared that the Spanish tax lease system was a state aid scheme and ordered it to be recovered from the investors…

  • 7th Anniversary of the 2030 Agenda: 10 initiatives to lead change from the private sector

    Businesses play a key role in the adoption of the Sustainable Development Goals. We take a look at some of the most significant initiatives and actions being adopted by the private sector to implement the 2030 Agenda and contribute to change. 

  • God Save the Queen: what will happen to the Royal Warrants granted by the late Queen?

    Garrigues IP Blog

  • Latest COVID-19 related regulations and policies in China

    Due to the ongoing situation of COVID-19 in China, especially in Shanghai, the Chinese government has introduced more regulations and policies or extended the deadline of the previously issued regulations and policies to further support both the…