作者:叶永青 余悦 戴梦皓 丁莹
受到国内发展空间的挑战,伴随着地缘政治的博弈,以及新冠疫情的影响,“出海”进行境外投资成为越来越多中国企业的商业选择。税收考虑在境外投资决策中发挥了重要作用。我们希望通过探讨境外投资中涉及的股权架构、贸易架构、以及资金流转三个维度,分享境外投资中具有共性的税务问题,借此为计划“出海”的中国企业提供指引,也为已经“出海”的企业重新审视现有“出海”架构提供思路。
作者:叶永青 余悦 戴梦皓 丁莹
受到国内发展空间的挑战,伴随着地缘政治的博弈,以及新冠疫情的影响,“出海”进行境外投资成为越来越多中国企业的商业选择。税收考虑在境外投资决策中发挥了重要作用。我们希望通过探讨境外投资中涉及的股权架构、贸易架构、以及资金流转三个维度,分享境外投资中具有共性的税务问题,借此为计划“出海”的中国企业提供指引,也为已经“出海”的企业重新审视现有“出海”架构提供思路。
作者:刘志刚 金晶 龙晶 熊丞蔚
在中国内地资本项目尚未完全对外放开的背景下,如何在现有的法律框架内实现资金的跨境流动一直是境内外投资者关心的议题。对外直接投资、外债、跨境担保、跨国企业资金池等具体领域的法律法规和监管规则的变化也总能牵动市场的神经。
作者:郭欢 于庆 李维凯 陈月华
2018年国务院国有资产监督管理委员会(以下简称“国务院国资委”)出台《中央企业合规管理指引(试行)》(以下简称“《合规管理指引》”)以来,中央企业(以下简称“央企”)大力推进合规管理工作,各地各级国有企业(以下简称“国企”)亦逐步推进合规管理体系建设。
On September 15, 2022, the Biden Administration issued a new executive order (“EO”) and accompanying fact sheet, designed to sharpen the current U.S. foreign investment screening process as administered by the Committee on Foreign Investment in the United States…
This Q&A covers key matters relating to the sale of goods contracts, including legislative framework, rules on formation, price and payment, delivery, the passing of title and risk, enforcement and remedies, exclusion of liability, choice of law and jurisdiction, and…
Key takeaways:
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On 13 September 2022, the United Arab Emirates Ministry of Justice issued a letter, signed and sealed by the Director of the International Cooperation Department, to the Director General of the Dubai Courts which effectively directs the UAE courts to…
On September 15, President Biden signed an Executive Order (EO) with the first ever formal Presidential direction to the Committee on Foreign Investment in the United States (CFIUS or the Committee). The EO emphasizes the risks that the Committee should…
Sanctions Designations:
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