Authored by: Guan Feng (James) and Zhao Guannan

The Decision of the Standing Committee of the National People’s Congress to Amend the Civil Procedure Law of the People’s Republic of China (“PRC”) will come into force on January 1, 2024. This amendment to the PRC Civil Procedure Law will significantly change the addressing of foreign-related commercial cases, making it crucial for multinational enterprises and Chinese companies with cross-border transaction business to pay close attention to and to make preparations in advance. We will introduce, through a series of articles, the impact of the amendments to the Civil Procedure Law on the jurisdiction of international commercial cases and cross-border litigation, assisting enterprises in achieving a smooth transition between the changes.

Read More

Authored by: 宋海燕 and Wang Mo

On February 8, 2024, Guangzhou Internet Court rendered a verdict in China’s first case concerning the infringement of AIGC outputs, finding the defendant, a text-to-image AIGC provider, liable for infringing the copyrights of the famous Ultraman IP.[1] The court also discussed China’s first AI regulation—the Interim Measures for the Management of Generative Artificial Intelligence Services issued in July 2023 (2023 GAI Measures) in its decision, concluding that the defendant failed to exercise reasonable duty of care in generating its AIGC output, thus violating the 2023 GAI Measures.

Read More

作者：黄滔 戴月 汪东怡

我国的撤销涉外仲裁裁决制度由1994年《仲裁法》及1991年《民事诉讼法》初步确立，在近三十年的时间里推动了仲裁事业的发展。而撤销涉外仲裁裁决事由并未由《仲裁法》专章规定，而是根据《仲裁法》第70条指向《民事诉讼法》第281条。具体撤裁事由则基本延续了1991年《民事诉讼法》的规定，体现了我国仲裁司法审查制度的相对稳定性。

阅读更多

作者：赵新华 景云峰

随着信息技术高速发展，网络和数据安全威胁和风险日益突出。目前我国面临的国家安全威胁常常不是来自海上、陆地、领空、太空等疆域，而是来自被称为第五疆域的网络空间。此外，由于网络和数据安全具有“牵一发而动全身”的影响，网络和数据安全相关威胁和风险也在向其他国家安全领域传导渗透，导致国家安全风险不断加大。

我国目前已建立起网络与数据安全总体法律法规体系，为维护国家安全提供了制度基础。在日趋复杂的国际环境下，企业的网络与数据安全内部制度不仅应具备基础的安全保障能力，还应把握守护国家安全的战略方向。本文作为“国家安全法律专题”系列文章的第三篇，将重点介绍国家安全视角下我国网络与数据安全重点要求，以期帮助企业更好的落实和遵从网络和数据安全要求，确保不触碰国家安全的红线。

阅读更多

作者：瞿淼 焦晨恩 许有为

近期，在阿里巴巴集团诉蔡某不正当竞争纠纷案（（2023）浙0481民初3463号，简称本案）中，针对被告冒充阿里巴巴高管名义在全国各地参与商业活动的行为，浙江省海宁市人民法院（简称海宁法院）作出一审判决，认定被告构成擅自使用原告企业字号的不正当竞争。

阅读更多

作者：黄任重 郭子坤

我们处于数字经济时代，数字经济正在深入快速发展，《数字中国发展报告（2022）》显示，2022年我国数字经济规模达50.2万亿元，稳居世界第二位，占GDP比重达到41.5%。数据对各类企业的重要性日益凸显，其被用以引导资源、优化资源配置、提高生产效率、把控风险等，数据亦作为彰显企业价值、助益企业创新创造的关键生产要素。在这一背景下，数据资产化及其重要环节数据资产入表已为大势所趋。

阅读更多

Authored by: Li Qiang

The legal system of companies constitutes a fundamental part of the socialist legal system. The current Company Law of the People’s Republic of China (PRC) (the “current Company Law”) was enacted in 1993. Since its inception, it has undergone amendments to certain articles in 1999 and 2004, a comprehensive revision in 2005, and important amendments to the basic system of companies in 2013 and 2018. Throughout the three decades following its promulgation and implementation, the Company Law has played a crucial role in establishing and improving the modern corporate system in China, contributing to the sustained and healthy development of the socialist market economy.

Read More

Authored by: Ye Yongqing (Bill) , Yu Yue (Jessie) and Ding Ying

The Shanghai Municipal Tax Service, State Taxation Administration recently formulated the “Measures of Shanghai Municipal Tax Service for the Administration of Advance Tax Rulings (for Trial Implementation)” (Hu Shui Ban Fa [2023] No. 33, effective on December 29, 2023, “Measures”). The Measures aim to standardize and enhance the process of advance tax ruling (“ATR”) in Shanghai, in accordance with the government’s goal of improving tax services and administration for large enterprises, thereby enhancing certainty in the application of tax rules.

Read More

作者：叶永青 余悦 谭天

2024年1月11日，全国审计工作会议在北京召开，部署了2024年审计工作六大重点。其中，严肃查处违规返税乱象、严格查处招商引资违规出台“小政策”，打击因此形成的“税收洼地”等问题被广泛关注。

这次会议再次将财政扶持政策、地方税收优惠政策等话题置于国家监管的镜头之下。目前，地方政府和诸多企业仍将财政返还作为地方招商引资和企业税收规划的重要工具。然而，在监管趋势逐渐收紧的背景下，这些政策的合法性、合规性与持续性都将面临全新考验。企业以往简单直接的“税收规划”方式也因此面临重大挑战。在未来，地方政府的招商引资向何处去，企业税收规划又将何去何从？本文希望通过分析这一问题，探讨企业在新形势下的税收规划策略。

阅读更多

Authored by: Richard Mazzochi , Minny Siu , Urszula McCormack and Andrew Fei

The Hong Kong Monetary Authority (“HKMA”) and the Financial Services and the Treasury Bureau (“FSTB”) are proposing a licensing and regulatory regime for fiat-referenced stablecoins, which are cryptoassets that purport to maintain a stable value relative to one or more fiat currencies. The regime is intended to address the monetary policy, financial stability and investor protection concerns associated with fiat-referenced stablecoins while encouraging the responsible development of the virtual asset market in Hong Kong*. It builds on other key regimes, including the new licensing regime for virtual asset exchanges that went live on 1 June 2023.

Read More