Features & Analyses

An Announcement from the SAT finally clarifies whether VAT should be included in the tax base for withholding tax levied on non-resident enterprises

China has surpassed the US to be the number one patent filer in the world and its domestic companies are now filing more patents than their foreign rivals. But what effect has this had on foreign businesses and what patent strategy should they adopt to survive in this increasingly crowded market?

China has surpassed the US to be the number one patent filer in the world and its domestic companies are now filing more patents than their foreign rivals. But what effect has this had on foreign businesses and what patent strategy should they adopt to survive in this increasingly crowded market?

My business is already in China, but I want to expand it from its current base in Shanghai through franchising.

Copyright infringement cases against Apple and Baidu have highlighted the increasing threat internet service providers are facing, but as Fang Qi points out, the damages awarded are often too high because courts do not consider market value

The Big Four accounting firms have ignored requests to submit auditing papers to the US Securities and Exchange Commission because it violates Chinese law, but as Paul Gillis points out, China will lose out unless a compromise is found

For the first time, draft Regulations on service inventions have given a procedural framework for defining and reporting inventions, but they are hampered by a lack of clarity

Legislation from China's top legislator means that a nationwide legal framework for data protection could soon be a reality. Michael Tan and Sherry Duan consider the effects this will have on international companies

Legislation from China's top legislator means that a nationwide legal framework for data protection could soon be a reality. Michael Tan and Sherry Duan consider the effects this will have on international companies