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After the SAT has released the “Implementation Regulations for Special Tax Adjustments(Trail)” (“[2009] No.2”) in 2009, in order to furtherly regulate the related party transactions, and integrate with the international taxation policies, SAT has released several detailed rules. Recently, SAT releases the “[2017] No.6”, in which it has furtherly stipulated the special tax audit adjustments and mutual agreement procedures. Compared…

With the development of information technology, it is very normal for a company to appoint another company to develop software for operation, production or promotion, such as an official website, mobile APPs, management system software and so on. However, the disputes related to software development contracts raised accordingly. The main reason of these disputes has 2 aspects. Firstly, the commissioning…

The Ministry of Human Resources and Social Security, the Central Public Security Comprehensive Management Commission, the Supreme People's Court, the Ministry of Justice, the Ministry of Finance, the All-China Federation of Trade Unions, the All-China Federation of Industry and Commerce and the China Enterprise Confederation/China Entrepreneurs Association jointly issued the "Opinions ". Although the "Opinion" shall not be directly applied…

The commercial cooperation between mainland China and Hong Kong becomes more frequently, and more and more disputes arise. In addition, many foreign companies tend to choose the courts in Hong Kong as the competent court, while dealing with the mainland companies. So the lawsuits’ problems involve mainland and Hong Kong is a matter of great concern. Previously, for the civil…

To regulate the online market and protect the rights and interests of consumers, SAIC released the “Interim Measures”, which has further specified the “7-day Unconditional Return” policy as stipulated in Article 25 of the “Consumer Protection Law”. The main contents include: (1)To add 3 categories of goods which shall be excluded from the scope of the ”7-day Unconditional Return” policy…

In order to apply a consistent judicial rule in dealing with those critical problems, which frequently raised in the trial of administrative cases involving the authorization and determination of trademark rights in the recent years, based on the “Opinions of the Supreme People’s Court on Several Issues concerning the Trial of Administrative Cases Involving the Authorization and Determination of Trademark…

With the frequent use of guarantee in the commercial transactions, the relevant disputes become more and more. Although the laws and international rules, such as the "Guarantee Law", and the "The Uniform Rules for Demand Guarantees" issued by the International Chamber of Commerce, could be applied in hearing the relevant cases. In the judicial practice, there are still many confusions…

In these years, in order to solve the problems related to those people legally in debt, the people’s courts have taken many measures, such as the public disclosure system, the order on the restriction of high consumption, and so on. Recently, the Supreme People’s Court has released the ‘Provisions’, in which the procedures and methods in handling the property preservation…

Recently, SAT has specified the system and procedures of APA which has been stipulated in the ‘Notice of the State Administration of Taxation on Issuing the Measures for the Implementation of Special Tax Adjustments (for Trial Implementation)’ (GUO SHUI Fa[2009] No.2), the highlights are as follows: Adjust the stages of APA meeting The APA meeting consisted of 6 stages, pre-filing…