July 2019

In 1990, when the Cold War came to an end, the German rock band The Scorpions sang “The world is closing in, did you ever think, that we could be so close, like brothers?” echoing the spirit of globalization in their rock ballad “Wind of Change”. Europe has since then been a place proud of its openness to foreign investment.
Continue Reading Winds of change in foreign direct investment control in Europe and the Middle East (1)-Introduction

近日财政部和税务总局联合发布了《关于个人取得有关收入适用个人所得税应税所得项目的公告》(2019年第74号)对部分收入应按何种应税所得项目征税进行了明确。该公告真的是“正如我们所预料的那样……”,只是发布时间比预想的晚了一些。
Continue Reading 新瓶能否装旧酒?——评“其他所得”重现江湖的74号公告