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China |  22 October 2026

How to Keep Your Cross-Border IP Licensing Transfer Pricing Compliant

In today’s economy, tangible assets such as factories, buildings, and machinery are no longer a company’s only source of value. Across many industries, intangible assets have become the most valuable assets within multinational groups: examples include patents for breakthrough technologies, globally recognized brands and trademarks, proprietary formulas, trade secrets, and copyrighted software. Within these multinational

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China |  15 October 2026

A Strategic Overview of M&A and Restructuring for Multinational Groups

In response to evolving market and business conditions, multinational groups may adjust their geographic operational footprint across various countries and regions. Groups regularly carry out mergers, acquisitions, and corporate restructurings to adapt to shifting market conditions, regulatory updates, competitive pressure and internal strategic priorities. M&A usually describes transactions that change direct ownership: one company acquiring

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China |  8 October 2026

Dividend Tax Treatment Across Jurisdictions and the Application of Tax Treaty Benefits

A dividend refers to the distribution of a company’s after-tax profits to its shareholders in proportion to their shareholding ratio. This article examines the dividend tax rules applicable in seven key jurisdictions: China Mainland, Hong Kong S.A.R., India, Italy, Singapore, the United Arab Emirates, and Vietnam. It outlines standard domestic withholding tax treatments and preferential

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news |  24 September 2026

Transfer Pricing Compliance: the Contemporaneous Documentation

Multinational groups conducting cross-border related-party transactions must ensure their intercompany arrangements comply with the arm’s length principle. Transfer pricing rules apply to sales and purchase of goods, provision of services, licensing of intangible assets, and al…

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news |  17 September 2026

Navigating China Exit: An Overview of FIEs Liquidation

Multinational groups frequently restructure their global presence, discontinuing certain businesses and winding down investment projects. While China remains a key market for many businesses, there is growing trend of restructuring and exits among foreign entities seeking to o…

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news |  10 September 2026

PRC Corporate Income Tax Treatment for Equity Transfers

Pursuant to the “Circular on Issues Concerning Treatment of Corporate Income Tax in Enterprise Restructuring Business” (Cai Shui [2009] No. 59, hereinafter “Circular 59”), the corporate income tax treatment for equity transfers can be categorized into two approache…

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news |  27 August 2026

Enterprise Restructuring Income Tax Update: New Options Above 50%

In July 2026, the State Taxation Administration issued Announcement No. 13 of 2026, introducing new rules for the application of special tax treatment to enterprise mergers and divisions. The new rules apply to restructurings with an effective date on or after 1 January …

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