多年以来，跨国企业（“派遣企业”）向境内企业（“接收企业”）派遣人员（“被派遣人员”）担任境内企业高管或其他技术职务的劳务安排非常普遍，通常做法是派遣企业与被派遣人员仍然保持雇佣关系并继续在境外支付工资、薪金及缴纳境外社会保险，然后由境内企业向境外派遣企业支付代垫费用的方式进行偿付。由于境内企业在申请境外支付时需要税务机关出具税务证明，税局通常会判定相关劳务派遣安排是否构成非居民企业在中国的机构、场所或依据税收协定形成常设机构而在中国产生企业所得税的纳税义务，由于过去法规多是原则性的规定，缺乏具体指引，导致税企之间多发争议，阻碍正常的对外支付行为，增加企业的税务合规风险。这一切将在今年6月1日发生重大变化。
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信托实务专题之(六)：《对赌模式与股权投资类信托计划的“跨界”结合
“海富投资案”曾在PE业内引起热切关注，各方对本案的讨论直至最高人民法院于2012年末做出再审判决后方告一段落。最高人民法院最终摒弃了原二审法院机械地将PE投资认定为“名为联营，实为借贷”的观点，在肯定PE这一投资模式的基础上，综合考量项目公司、项目公司债权人、项目公司其他股东等各方权益，就对赌协议的效力做出综合判定，区别对待与项目公司对赌和与其股东对赌的效力，有条件的肯定了项目公司股东间对赌协议的合法性[1]。
Continue Reading 信托实务专题之(六)：《对赌模式与股权投资类信托计划的“跨界”结合
Executive Summary of the Interpretation of the Supreme Court on Several Issues on the Application of Laws of Employment Disputes IV
By King & Wood Mallesons’ Healthcare Group
On February 1, 2013, the Interpretation of Several Issues on the Application of Laws of Employment Disputes IV (the “Interpretation “) was promufgulated by the Supreme Court and implemented on the same day pursuant to Labor Law of People’s Republic of China, Employment Contract Law of People’s Republic of China, and Employment Dispute Mediation and Arbitration Law of People’s Republic of China and other relevant laws, regulations and civil practices. We hereby illustrate and analyze the Interpretation as follows for pharmaceutical companies’ information when dealing with employment issues, especially for the employment dispute, non-competitions, etc.
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《最高人民法院关于审理劳动争议案件适用法律若干问题的解释》(四)
作者：金杜律师事务所医疗法律事务组
2013年2月1日，最高人民法院根据《中华人民共和国劳动法》，《中华人民共和国劳动合同法》，《中华人民共和国劳动争议调解仲裁法》，《中华人民共和国民事诉讼法》等相关法律规定，结合民事审判实践，就适用法律的若干问题，公布了与当日施行的《最高人民法院关于审理劳动争议案件适用 法律若干问题的解释》(四) (“解释”)，我们就该“解释”做出如 下说明与解读，供企业在处理员工问题，特别是劳动人事争议、竞业限制等问题时参考。
Continue Reading 《最高人民法院关于审理劳动争议案件适用法律若干问题的解释》(四)
Executive Summary of Modification of the Employment Contract Law by the Standing Committee of National People’s Congress
By King & Wood Mallesons’ Healthcare Group
On December 28, 2012, the Decision regarding the Modification of Employment Contract Law (the “Decision”) was passed by the 30th session of the Standing Committee of the 11th National People’s Congress, which will be implemented from July 1, 2013. This modification is relating to the labor dispatch part in the Employment Contract Law, which clearly expresses the qualification of the dispatch service providers, the administrative license for dispatch service, the “equal pay for equal work” of the dispatched employees and the position applying to the dispatch service.
Continue Reading Executive Summary of Modification of the Employment Contract Law by the Standing Committee of National People’s Congress
全国人大常委会修订《劳动合同法》概要
作者：金杜律师事务所医疗法律事务组
2012年12月28日，十一届全国人大常委会第三十次会议表决 通过了《关于修改劳动合同法的决定》(“决定”)，该“决定”将 于 2013年7月1日起正式实施。此次修订是针对于《劳动合同法》 中有关于劳务派遣的相关规定，对于劳务派遣单位的经营资 质、经营劳务派遣业务的行政许可、被派遣员工与用工单位员 工的“同工同酬”、可以适用劳务派遣的“三性”岗位等内容予以细化与明确。
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更多明确，减少自由裁量——对药品和医疗器械行业行政处罚拟定新规
作者：金杜律师事务所医疗法律事务组
2012年9月19日，国家药监局发布了《药品和医疗器械行政处罚裁量适用规则(征求意见稿)》(“征求意见稿”) 并公开征求意见。征求意见稿适用于各类药监局具有行政处罚量裁权的药品及医疗器械相关违法案件。
Continue Reading 更多明确，减少自由裁量——对药品和医疗器械行业行政处罚拟定新规
MORE CERTAINTY, LESS DISCRETION —— Proposed New Rules on Administrative Penalty over Drug and Medical Equipment Industry
By King & Wood Mallesons’s Healthcare Group
On 19 September 2012, SFDA released the Rules on Imposing Administrative Penalties for Drugs and Medical Equipment (Consultative Draft) (the “Draft”) and sought feedback from the public. The Draft shall apply to all types of violation regarding drugs and medical equipments, where SFDA has discretion on imposing administrative penalties.
Continue Reading MORE CERTAINTY, LESS DISCRETION —— Proposed New Rules on Administrative Penalty over Drug and Medical Equipment Industry
RDPAC Code of Practice 2012
By King & Wood Mallesons’s Healthcare Group
Although the existing laws and regulations already establish certain rules and general principles for product promotional activities by pharmaceutical enterprises, the RDPAC Code of Practice 2012 (“RDPAC Code”) has further refined and defined the relevant requirements and standards for medical promotion and seeks to establish a bright line industrial practice.
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RDPAC药品推广行为准则(2012年修订版)
作者：金杜律师事务所医疗法律事务组
现行有效的法律法规虽然已对制药企业产品推广作出了规定，但是大部分的规定以定性为主。RDPAC药品推广行为准则(2012年修订版)(“《行为准则》”)进一步细化并明确了药品推广过程中的相关要求与标准，并试图建立一些明确、清晰的界限的行业规范。
Continue Reading RDPAC药品推广行为准则(2012年修订版)