Tag: china

Automatic Exchange of Financial Account Information (AEOI): Hong Kong — An overview

This post is part of Horizons' ongoing sharing of important information related to the implementation of a new global Standard for Automatic Exchange of Financial Account Information in Tax Matters, more commonly referred to as Automatic Exchange of Information or AEOI. On 20 June 2016, Hong Kong promulgated the Inland Revenue (Amendment) No.3 Ordinance on Automatic Exchange of Financial Account…

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China moves to become top acquirer of foreign companies

"The Chinese aren't coming, they're already here."  So reports Forbes.com sounding off on China’s ever-growing outbound M&A investment in the west. For those of us operating on the ground in China, Chinese cross-border M&A expansion is not exactly ‘new’ news, but something Horizons has progressed hand-in-hand with for a number of years now. We’ve been…

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Piercing the ‘Corporate Veil’ — China

In its Spring newsletter, CONSULEGIS International Litigation & Arbitration Specialist Group presented an abbreviated overview of 23 jurisdictions’ legal views on the topic of when courts may disregard a corporate entity to make owners of the entity personally liable for the debts of the entity—what is commonly thought of as “piercing the corporate veil”.  Among the contributors…

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