This article reviews and highlights the new individual income tax rules and major tax rules issued in 2019, which may impact on foreign companies doing business in China.
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税务争议解决系列之（二）——税务稽查概览
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近年来，由于某些高曝光度涉税案件的出现，国家税务总局不断出台规定规范税务稽查工作。税务稽查这一存在多年的税收管理手段出现了新的内容，本文便带你来认识一下“老面孔”及其“新容颜”。…
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《中华人民共和国增值税法（征求意见稿）》修改建议
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结合我们在相关增值税法修改研讨会与各位学者与专家的交流，也受益于诸位学者与专家的启发，我们对《征求意见稿》的评议主要涵盖以下几个维度，并对相关问题形成如下建议…
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家族财富传承方式之比较——遗嘱vs赠与
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遗嘱是财产所有权人按照法律规定的方式，对其合法所有的财产或与其相关的事务所作的、在其去世后才发生法律效力的单方意思表示；而赠与则是财产所有权人在世时即将其合法所有财产的所有权无偿转移于他方。…
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典型的硅谷初创企业和早期融资条款简介
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硅谷地区是高科技初创企业和风险投融资业务的发祥地，汇聚了大量新老高科技公司，成就了许多从汽车库创业到最终改变世界的创业梦想。…
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科创企业不可不知的税收问题 – 税收优惠、潜在风险及知识产权综合税务筹划
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随着国家对科技创新的大力推进，财政部和国家税务总局近年来出台了大量的税收优惠政策，对不同阶段的科创企业、科技创新活动、高级技术人才、科创企业投资人等进行全面的税收鼓励。下文概括总结了重要的科技创新财税鼓励政策。科创企业不妨结合自身的情况比照已实际适用的税收优惠政策，看看是否争取到了最优的税收待遇。 …
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英国《刑事金融法》指南——一份关于财富管理的指南
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《2017年刑事金融法》（“《刑事金融法》”）在短时间内便已成为英国反洗钱制度的一部行之有效的立法。该法将协助他人逃税确立为企业犯罪的一种，凸显了刑法对商业环境的进一步影响。…
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在德国做生意（三）——税务及交易架构设计
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作者：金杜律师事务所
国民税务体系
与大多数西方国家一样，德国具有相当复杂详尽的税务体系，由财政部门颁布的众多法律与法令规制并受税务法院管辖。
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Doing Business in Germany (3) – Taxation and deal structuring
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By King & Wood Mallesons
The national tax system
As most western countries, Germany has a rather complex and detailed tax system, with a wide range of legislation as well as decrees from fiscal authorities and jurisdictions of the fiscal courts.
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Doing Business in AU丨Features of our Tax System
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By King & Wood Mallesons
What are the main features of Australia’s tax system?
Australia has a comprehensive tax regime with taxes imposed at both the Federal level and the State/Territory level. The Australian Taxation Office (ATO) is responsible for administering the tax laws imposed at the Federal level and each State and Territory has a different body which administers the tax laws imposed in that particular jurisdiction
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