Publications

China published the second version of its draft Personal Information Protection Law (PIPL) recently to seek public comments until May 28, 2021. Most of the articles of the previous draft PIPL have been maintained in this second draft (Second Draft)…

The March 30, 2021 edition of the Official State Gazette published the new Agreement between China and Spain for the elimination of double taxation, done at Madrid on November 28, 2018. 

Due to the worldwide impact of COVID-19 Pandemic, some foreign expatriates working in China are unable to return to work in China or travel abroad for overseas work functions. The extended or shortened staying days in China affect the tax residence…

Despite uncertainties on arbitration regulations in China, the countrie´s arbitral institutions push to offer the best alternatives to adapt to the “new normal”.

The Chinese central and local government have issued a series of preferential policies in order to ease the burdens of the enterprises in mainland China, in particular, the SMEs, which are affected by the Novel Coronavirus Pneumonia (NCP).

The Ministry of Finance and the State Administration of Taxation (SAT) jointly issued a series of preferential tax policies focusing on key areas and key industries of novel coronavirus pneumonia (NCP) prevention and control (Policies), which come…

“Special Administrative Measures for Foreign Investment Access (Negative List) (2019 Edition)” and the “Special Administrative Measures for Foreign Investment Access in Pilot Free Trade Zones (Negative List) (2019 Edition)”…

To the retail operators, administrative penalty imposed on price cheating is one of the most common administrative penalties they would face in their daily operation. Price Cheating, as provided in the Pricing Law of the People's Republic…

The Ministry of Finance, the State Administration of Taxation (SAT), the National Development and Reform Committee and the Ministry of Commerce have jointly released Cai Shui (2018) No. 102, Circular on Expanding the Applicable Scope of the…

The Individual Income Tax (“IIT”) Law of the People’s Republic of China (“China” or “PRC”, excluding Hong Kong, Macau and Taiwan) was first introduced in 1980. The prevailing IIT Law of PRC was revised in…