China Joint-Stock Company Shareholders are either capital contributors or investors of a joint-stock company. Shareholders have the right to attend the shareholders' general meeting and have voting rights. Equally, Shareholders are entitled to inspect the articles of association, shareholders' register, corporate bond receipts, minutes of general meetings of shareholders, minutes of meetings of the board of…
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In China, individual income tax ('IIT') is calculated on an accumulated basis. From August 32 2018, the revised Individual Income Tax Law reformed taxable income for tax residents to be measured on a consolidated basis from the 1 January to 31 December (tax year). In other words, the tax rate applied in January should be…
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Today, China’s increasingly open economic system, combined with an ever-growing middle-class, has paved the road to vast opportunities for foreign investors. Against the backdrop of a reform and economic transformation turned into a sustainable and innovative driven model, China inbound investment has entered a new era. Specifically, in China’s 13th 5-year plan the drive towards…
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