With regard to tax agreements entered into by China with foreign states, the term 'permanent establishment' shall be deemed not to include the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any activity of a preparatory or auxiliary character.

Promulgated: February 14 2006Effective: March 18 2006Applicability: These Measures apply to public participation in environmental impact assessment of…

Promulgated: January 18 2006Effective: May 1 2006Main contents: The party who fails to remain at the scene of a traffic accident after the occurrence of…

Chinese domain names have become an important online marketing tool for businesses with a strong presence in China. However, the lack of regulation is a major concern and may lead to website domain name disputes. What options are available to resolve such disputes and how can businesses protect these intellectual property rights?

Issued: March 24 2006Main contents: Labelling of imported food products and cosmetics shall comply with Chinese laws, regulations and compulsory standards.…

Issued: March 14 2006Main contents: The Circular clarifies the criteria for determining permanent establishments. clp reference:3210/06.03.14promulgated:2006-03-14

Promulgated: February 24 2006Effective: March 1 2006Applicability: These Procedures apply to limited liability companies, companies limited by shares,…

Promulgated: January 26 2006Effective: March 1 2006Main contents: The Measures comprise:Part One: General ProvisionsPart Two: Application and AmendmentPart…

By Huang [email protected] 2005 Kyoto Protocol sets up the so-called 'clean development mechanism' (CDM). The CDM provides…