By Bill Ye , Jessie Yu and Mona Lan  King & Wood Mallesons’ Commercial & Regulatonry group

ye_billIn February, the Measures on the Due Diligence of Non-resident Financial Account Information in Tax Matters (draft for comment) (hereinafter referred to as “the Measures”) issued by the State Administration of Taxation (“SAT”) has attracted the attention of many high net worth individuals in China. This series of articles will canvas interpretation of the Measures in a systematic way and potential responses.

In the first place, it should be remembered that this is a tax matter in nature. Along with the development of an international economy and trade as well as increasing globalization, more and more taxpayers conduct cross-border transactions by using offshore financial accounts and these accounts have become important information sources for tax regulation. However, it is usually impracticable for tax authorities to collect information about such accounts.

Continue Reading When Banks Meet Tax Authorities — Key Issues that Lawyers Should Know About Tax Administration in the New Finance Era (I)

本文转载自《法制日报》  作者：刘子阳   照片：王建军 摄

个人简介

王俊峰,中华全国律师协会会长,金杜律师事务所全球主席,法学博士。第十一届、十二届全国政协委员,中国法学会常务理事,中国法学会律师法学研究会会长,中国国际经济贸易仲裁委员会副主任,最高人民法院特约监督员,北京市人民代表大会法制顾问。 Continue Reading 王俊峰：一个法律人的三重身份

作者：金杜律师事务所 King & Wood Mallesons2017年2月，金杜律师事务所宣布2017年新晋升一批合伙人和顾问。这些新合伙人和顾问的业务覆盖了银行与融资、证券、公司并购、资本市场、私募基金、知识产权、知识产权诉讼、商事诉讼、跨境争议解决、破产重组、劳动法等各个领域。随着金杜在人才培养和晋升等方面制度的不断优化，更多的优秀年轻律师加入到合伙人队伍中，他们不仅将进一步加强金杜的整体业务实力，还将成为金杜持续创新和探索新时代优质法律服务模式的有生力量。

February 2017, King & Wood Mallesons (KWM) announced the newly promoted 20 outstanding lawyers  and counsel in China office. The new partners and counsels are from a broad range of practice areas, including banking and finance, securities, corporate and M&A, capital markets, PE & funds, IP, IP litigation, commercial disputes, cross-border dispute resolutions, restructuring & insolvency and employment. With the continuous optimization of the talent cultivation and promotion systems, KWM continues to have more excellent young lawyers joining its partnership. It is expected that the new partners will not only strengthen KWM’s overall business, but also help drive KWM to innovate and explore high quality service models in the new era.

Continue Reading 2017开年晋升新合伙人，金杜中国团队实力持续稳步增强 King & Wood Mallesons continues to enhance its strength in China with new partner promotions announced at the beginning of 2017

作者：李中圣  张晓霞  金杜律师事务所知识产权部

li_zhongsheng一、问题的提出

《专利法》第39条规定，发明专利申请经实质审查没有发现驳回理由的，由国务院专利行政部门作出授予发明专利权的决定，发给发明专利证书，同时予以登记和公告。发明专利权自公告之日起生效。《专利法》第59条规定，发明或者实用新型专利权的保护范围以其权利要求的内容为准，说明书和附图可以用于解释权利要求的内容。

上述条款的规定体现了专利权利公示的基本原则，即通过对专利权的公告，向社会公示专利的权利范围，使得社会公众可以基于该公示的权利要求，获知权利人的权利范围，同时社会公众[1]基于对于公示权利要求的信赖，依照该权利要求书来确定权利人的权利范围，并以此评估其经营活动的侵权风险。当专利权获得授权公告时，其权利范围已经固定，不允许权利人在专利获得授权后再对其公告的权利要求进行任意的修改。 Continue Reading PCT专利译文出错怎么解决？

作者：Scott Farrell、Claire Warren、Max Allan及Henry Wells。金杜律师事务所悉尼办公室

捕获澳大利亚标准局3月2日公布了《区块链标准路线图》。该路线图标志着澳大利亚开始走在国际标准领域的前沿，并引领国际标准。

为区块链标准首要任务建立全国统一定位，并帮助行业、消费者及市场使用和应用区块链技术树立信心，特别是在金融服务、政府及供应链管理领域 （特别是农业），路线图迈出了重要的一步。在澳大利亚境外，路线图有助于建立国际标准，使跨境及跨行业领域使用这项新技术更为便捷。这份路线图的出台非常及时——澳大利亚将于2017年4月举行首届区块链标准国际大会。

如果您的业务涉及区块链或分布式账本技术，有意涉足该领域或只是想了解这项技术，这份路线图能为您在这个发展迅速的行业中提供关键性导航。本次推送中，我们将为您简单介绍该路线图披露的信息及其意义。

点击这里获取澳大利亚标准局提供的区块链标准路线图副本，标准局的媒体发布内容可在此处获取。 如果您还不了解区块链，我们在此对其有详细说明，并且您还可以点击这里了解我们对使用该技术的进一步分析。 Continue Reading 澳大利亚在区块链领域占据一席之地——澳大利亚标准局公布《区块链标准路线图》

By Li Zhongsheng and Song Xinyue King & Wood Mallesons’ IP group.

li_zhongshengIn January 2017, Beijing Sihuan Pharmaceutical Co., Ltd. (“Sihuan Pharm”), represented by a King & Wood Mallesons’ IP litigation team, succeeded in a patent infringement trial. The Inner Mongolia Hohhot Intermediate People’s Court (the “Court”) found that Qilu Pharmaceutical Co., Ltd. (“Qilu Pharmaceutical”) had infringed two of Sihuan Pharm’s patents, and ordered Qilu Pharmaceutical to cease the infringement. The case involves standard-related patents in the pharmaceutical sector and drew lots of attention in the industry. The Court’s decision is a valuable precedent for the judicial protection of pharmaceutical patents.

Read full article, please click here.

By King & Wood Mallesons

King & Wood Mallesons (KWM) acted for ING Bank on its ground-breaking transaction with a PRC state-owned-enterprise lessor on the refinancing of the lessor’s acquisition and leasing of a wide body aircraft to an Indonesian airline.

This cross-border transaction required English law, PRC law and New York law expertise which KWM was able to provide as a one-stop-shop service to ING.

Lead lawyer on the transaction, Tejaswi Nimmagadda commented: “KWM has a unique perspective of the PRC aviation financing and leasing landscape. Coupled with our ability to offer legal advice across multiple jurisdictions, including PRC law, English law and New York law, we were delighted to provide ING with streamlined support for this complex multi-jurisdiction transaction which also involved managing the Irish law, French law and Indonesian law components.”

The KWM team was led by Hong Kong Counsel (Registered Foreign Lawyer) Tejaswi Nimmagadda with support from Andrew Rajanayagam and Helen Shum, and assistance from Beijing Partner Wang Ning and associate Qianqian Huang (PRC law aspects) and New York Counsel Tingting Tan (New York law aspects).

作者：金杜律师事务所

近期，金杜律师事务所作为荷兰商业银行（ING Bank）的法律顾问完成了其与一家中国国有企业出租人之间的开创性交易。在该项目中金杜协助出租人就其出租给一家印度尼西亚航空公司的一架宽体飞机完成再融资。

此次跨境交易要求英国法、中国法和纽约州法的专业执业能力，金杜团队凭借“一站式”的服务赢得了荷兰商业银行的好评。

交易的牵头律师Tejaswi Nimmagadda表示：“金杜在中国飞机融资和租赁领域有着独特的优势。我们有能力跨多个司法辖区提供法律服务，包括中国法、英格兰法和纽约州法。这项交易跨多个司法辖区，十分复杂，另外还涉及爱尔兰法、法国法和印尼法，能够为荷兰商业银行提供一体化的高效支持，我们深感荣幸。”

金杜团队由香港办公室的顾问Tejaswi Nimmagadda律师牵头，团队成员包括Andrew Rajanayagam和Helen Shum，交易还得到了北京办公室合伙人王宁和律师黄茜茜（中国法）与纽约顾问陈婷婷（纽约州法）的协助。

By Hong Kong Asset & Aviation Finance Team, King & Wood Mallesons

The Hong Kong Government has put forward a proposal to amend its tax laws to establish a dedicated taxregime for aircraft owners/lessors based in Hong Kong and leasing to offshore (including PRC) lessees/airlines (see Timeline / References below) (“Proposed Regime”).

Assuming there are no surprises or drafting issues in the implementing legislation, once implemented, the Proposed Regime is expected to make Hong Kong an attractive jurisdiction for existing lessors to set up or expand operations and for new debt and equity investors to enter the aircraft financing market, particularly as cross border leasing into the PRC is concerned.

Draft legislation is expected to be available in April.  KWM will provide further updates as they are available.

Read full article, please click here.

作者：金杜律师事务所香港资产和飞机融资团队

香港政府提出建议修改税法，建立一个专门的税务制度。该税务制度适用于香港的飞机所有人或出租人将飞机出租给非香港的承租人或航空公司（请见以下时序／参考部分）（以下简称“税制草案”）。

假设在立法过程中没有发生意外的变化或文本起草的问题，我们预计税制草案将会吸引现有的飞机出租人在香港开创或拓展业务，以及新的债权和股权投资者进入（通过香港进入）飞机融资市场，特别是将飞机跨境出租给中国大陆的承租人。

相关的法律草案预计将于4月公布。在草案公布以后，金杜会提供更多的最新的消息。

全文阅读，请点击此处。