China’s Optimization of Tax Policies Continues
Daisy Duan, Xiaohong Chen, Cuishi Li of KWM examine a new tax credit policy which is aimed at boosting profit reinvestment by foreign investors
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In the News: Munich Ruling Overturns FRAND Framework; McKinsey Stops AI Operations; and US Toymakers Try to Shift Production Away From China
Legislation roundup: Network storage, Foreign reinvestment and Expedited trademark examination
China Law & Practice Awards 2025: Nominations Open
In-House Tips on Navigating China’s Cross-Border Data Transfer Rules
Features & Analyses
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Full Text Translations
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Announcement on the Tax Credit Policy for Direct Investment of Distributed Profits by Foreign Investors
关于境外投资者以分配利润直接投资税收抵免政策的公告
STA offers substantive tax deduction incentives to foreign investors / CLP Reference: 3230/25.01.27 ; Issued: 2025-06-27 ; Effective: from 2025-01-01 to 2028-12-31
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Circular on the Issues of Accounting Treatment after Implementation of the Company Law and Foreign Investment Law
关于公司法、外商投资法施行后有关财务处理问题的通知
MOF clarifies accounting treatment of foreign-invested enterprises / CLP Reference: 3100/25.06.09 ; Issued: 2025-06-09 ; Effective: 2025-06-09
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Interpretation of Several Issues Concerning the Application of the Law in the Handling of Criminal Intellectual Property Infringement Cases
关于办理侵犯知识产权刑事案件适用法律若干问题的解释
SPC defines “same kind of good or service” in criminal IP cases / CLP Reference: 5100/25.04.23 ; Promulgated: 2025-04-23 ; Effective: 2025-04-26
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Q&A on Policies for Administration of the Security of Overseas Data Transfers
数据出境安全管理政策问答
CAC defines the necessity for overseas transfer of personal data
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Measures for Labeling Synthetic Content Generated by Artificial Intelligence
人工智能生成合成内容标识办法
A service provider that provides online information content propagation services is required to verify AI labeling / CLP Reference: 5600/25.03.07 ; Promulgated: 2025-03-07 ; Effective: 2025-09-01
Law Digests
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State Administration for Market Regulation, Guidelines for Reviews of Non-Horizontal Concentrations of Business Operators (Draft for Comments)
国家市场监督管理总局非横向经营者集中审查指引 (征求意见稿)
SAMR defines non-horizontal market concentrations / Issued: 2025-06-27
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National Financial Regulatory Administration, Measures for the Administration of Market Risks of Commercial Banks
国家金融监督管理总局商业银行市场风险管理办法
NFRA excludes interest rate risk in the banking book in oversight of banks’ market risks / CLP Reference: 3710/25.06.20 ; Issued: 2025-06-20 ; Effective: 2025-06-20
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National Financial Regulatory Administration, Measures for the Administration of Affiliated Transactions of Banking and Insurance Institutions (1st Revision)
国家金融监督管理总局银行保险机构关联交易管理办法 (第一次修正)
NFRA strengthens oversight of affiliated transactions of banking and insurance institutions / CLP Reference: 3610/25.05.15 ; Promulgated: 2025-05-15 ; Effective: 2025-05-15
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PRC Regulations for Commercial Mediation (Public Draft for Comments)
中华人民共和国商事调解条例 (公开征求意见稿)
First national regulation draft on commercial mediation issued / Issued: 2025-05-27
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State Administration for Market Regulation, Measures for Oversight of the Rules of Network Trading Platforms (Draft for Comments)
国家市场监督管理总局网络交易平台规则监督管理办法 (征求意见稿)
SAMR regulates personal information protection and data security of online platforms / Issued: 2025-06-04