Legislation roundup: M&A filing and enterprise income tax

February 25, 2015 | BY

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MOFCOM has clarified case name requirements for anti-monopoly filings and SAT has imposed tax on indirect transfers of Chinese property by non-tax-resident enterprises

Competition
商务部反垄断局关于规范经营者集中案件申报名称的指导意见



See the full translation for more details.

Further reading
 PRC Anti-monopoly Law
Measures for the Reporting of Concentrations of Business Operators
Measures for the Review for Concentrations of Business Operators
Merger control finally gets makeover



Tax
国家税务总局关于非居民企业间接转让财产企业所得税若干问题的公告



Further reading
 Foreign companies could be caught in China's new indirect transfer rules
Measures for the Administration of Individual Income Tax on Income Derived from Equity Transfers (Trial Implementation)
Circular on Strengthening the Administration of Enterprise Income Tax on Income Derived from the Transfer of Equity of Non-tax-resident Enterprises

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