Tax Issues in Acquisition of Equity Interest in Domestic Enterprises

By DixonZhang and Jeffrey Ding, Fangda Partners, Shanghaiand Shenzhen

The landmark Acquisition of Domestic Enterprises by Foreign Investors Tentative Provisions (外国投资者并购境内企业暂行规定)(the Tentative Provisions) provide three legal forms for foreign investors to acquire domestic enterprises: (i) direct purchase