By Jason Watts and Lauren Beasley. King & Wood Mallesons
In recent months there has been increasing regulatory focus on corporate culture, with ASIC prominent in the debate.
We do not consider that it is the role of regulators to enforce corporate culture and there is no “one size fits all” model as to what
By Chen Bing, Edwina Kwan and Charmaine Lam. King & Wood Mallesons
Food safety has been high on the agenda for Chinese consumers for a number of years now following a spate of high profile food scandals where huge numbers of Chinese consumers have fallen ill and even died due to tainted food products.
作者： Kate Jackson-Maynes, Nathan Hodge, Travis Toemoe, Michael Swinson, Oshini Jinasena and Elizabeth Oliver.
作者：Scott Farrell, Kate Jackson-Maynes, Max Allan and Johanan Ottensooser.
不只是比特币。作者： Scott Farrell, Annabel Griffin, Roslyn Hinchliffe and Claire Warren.
智能合约是指一份能自动执行本需要手动才能完成任务的协议。By King & Wood Mallesons
The tax treatment of carried interest – the profit share used to reward successful fund managers – has been a hot topic in the private equity and venture capital industry for some time and, as the industry has expanded globally, many jurisdictions have been grappling with the question of how
作者：金杜律师事务所
附带权益，即奖励给成功的基金经理的利润分成，其征税方式已成为私募和风投行业长久以来热议的话题。随着私募和风投行业在全球范围内不断发展，许多司法管辖区都在努力解决如何对附带权益征税的问题。一些国家已经制定了专门的税收规则或指导文件。如今，与商业环境和监管环境一样，附带权益的税收环境也成为影响基金和基金管理公司选择注册地的因素。各国政府都有意识地相互竞争。
在美国，围绕附带权益征税展开的辩论已持续了多年；不时有人提出将附带权益视为收入征税，但到目前为止仍未出台任何相关规定。这个问题在当前的总统大选中再次抬头，两党候选人均批评现行规则，引起了美国私募和风投行业的担忧。或许新总统上台后会重新研究这个问题，但作为继任者，要作出让国会议员认可的改变或将面临同样多的挑战。另一方面，同英国一样，美国正在把更多的关注投向私募基金高管薪酬的其他方面，特别是将免收的管理费投入投资者与基金经理共同建立的投资中。
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By King & Wood Mallesons
As China’s e-commerce industry continues to surge, authorities have clarified their regulatory stance on online advertising practices and the online sale of food products. These changes continue the trend towards greater regulation of e-commerce in China, following the introduction of tax changes earlier this year and the announced “Positive List”
By Ian Wood King & Wood Mallesons’ London Office.
In late 2015, a cross-border KWM team helped China General Nuclear Power Corporation (CGN) to complete its landmark £6 billion investment in Hinkley Point C plant in Somerset, the UK’s first nuclear power station in 20 years. Under a Strategic Investment Agreement with French energy company
