The long-awaited Implementation Measures for Special Tax Adjustments (Trial), i.e., the new China transfer pricing (TP) regulation, was finally issued by the State Administration of Taxation(the SAT) on Jan 9, 2009, as Guoshuifa [2009] No. 2(Circular 2). Circular 2 addresses almost all the...

Some clients asked what shall be done if the name of the Company’s foreign investor is changed. The whole process is not complex. I hope this article can give you a general idea. Whole process: Get Approval Letter from the Foreign Trade & Economic Cooperation, change the business license,...

Against the current situation of the descending land price, a major adjustment to the policy on the supply of industry land has been made again, which means the sale/granting price of those qualified industry land may be lower than the current minimum price in the future. With the purpose of...

Danone Group and Wahaha Group are shareholders in a joint venture that is the largest beverage company in China. Recently a trademark dispute between them draws lots of attention. Therefore, it is necessary to give a detailed analysis of the case especially failures made by Danone and precious...