By Susan Ning, Hazel Yin, Lingbo Wei, Huihui Li  King & Wood Mallesons’ Commercial & Regulatory group

untitledOuntitledn 7th November 2016, the PRC’s Cyber Security Law was approved by the Standing Committee of the National People’s Congress and will enter into force on 1 June 2017. Once promulgated, the Cyber Security Law attracts widespread attention from all sectors of the community and a series of concepts immediately become hot topics, such as the “cyberspace sovereignty”, the “grading protection of cyber security” and the “critical information infrastructure”, etc.

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作者:叶永青 余悦 兰孟 金杜律师事务所商务合规部

Ye Yongqing (Bill)在过去的一个月里,中国的许多高净值人士被国家税务总局发布的《非居民金融账户涉税信息尽职调查管理办法(征求意见稿)》(以下简称“办法”)所困扰着,然而,如何从体系的角度看待这一办法并作出应对?我们希望通过系列文章的方式来帮大家理清思路。

首先,我们要理解,这个的问题的本质是一个税务问题,随着国际经济贸易的发展以及全球化进程的加速,越来越多的纳税人利用离岸金融账户进行跨境交易,离岸金融账户的存在成为税收监管中重要的信息节点,而相关的信息则往往是税务机关无法取得的。

在经合组织“税基侵蚀和利润转移”(以下简称“BEPS”)行动计划的大背景下,为应对由于信息不对称造成的国际税收监管难题,20国集团(G20)和经合组织积极推行全球涉税信息透明化,希望通过建立统一的信息搜集、报告标准,并签署多边条约的方式推行全球涉税信息的交换。而在OECD推行的金融账户自动信息交换(AEOI)体系下,最重要的目的就是通过国际协作提高跨境涉税信息的透明化。需要特别说明的是,金融信息的交换当然还会带来包括外汇管理,反洗钱等综合管理措施的影响,一如此前总局和外汇管理局发文提示的一样。 Continue Reading 当银行遇见税务局——新金融下的税收征管之律师必读(一)

By Ed Hall Rob Mailer Ajay Pathak Cindy Valentine King & Wood Mallesons’ London office.

The European venture capital landscape has come a long way since the establishment of the European Investment Fund (EIF) on 14 June 1994, and the EIF has played a significant role in the progress that has been made in the sector. Established with the primary aim of driving innovation and growth among small and medium sized businesses in the EU, the EIF has become invaluable for many venture and smaller buyout funds; a number of which may not have been raised without the EIF’s cornerstone investment and subsequent support. In a June research paper, EIF claimed credit for catalysing a whopping 41% of European VC investment activity in 2014, having themselves been directly responsible for 10%.

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By Tim Dolan and Charlotte Collins King & Wood Mallesons’ London office.

Tim DolanFirms dealing with clients need to be aware of various changes under MiFID II, many of which will require careful reviews of policies and procedures. This alert covers some of the key changes in relation to client obligations, many of which are designed to increase client protection and therefore will result in more onerous obligations for firms.

Changes in relation to the suitability and appropriateness requirements, and best execution, will be covered in separate alerts.

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作者:金杜律师事务所

2016年11月,金杜律师事务所协助徽商银行股份有限公司(简称“徽商银行”)成功在境外非公开发行8.88亿美元非累积永续境外优先股,首期票面股息率为5.50%。该项目是中国城商行首单成功发行的境外优先股,也是迄今为止第一笔来自无国际评级中资银行的境外优先股。 Continue Reading 金杜协助徽商银行成功发行8.88亿美元境外优先股

作者:金杜律师事务所

作为Euromoney集团在亚洲的权威法律排名机构,《亚洲法律概况》(Asialaw Profiles)在11月15日发布了最新的2017年度榜单。金杜律师事务所的18个领先业务领域及26名领先律师跻身该榜单。在被评为领先律所的18个业务领域中,有11个业务领域获“杰出团队”的排名,其他7个业务领域分获“特别推荐”及“推荐”排名;同时,26名金杜各领域合伙人荣登 “领先律师”榜单。

《亚洲法律概况》2017年度榜单已经是第21期。调研结果根据相关法域最为重大的交易及纠纷案的基础上得出,对领先律所和部分重要的领先律师个人提供了简明权威的指南。 Continue Reading 喜报频传:金杜18个领先业务领域 26名领先律师跻身最新《亚洲法律概况》2017榜单

作者:莫里斯 & 弗兰克

到目前为止,法律服务市场的变革仍然充满怀疑论者。自2007年的《法律服务法案》生效以来,我们还没有看到一项技术像Amazon 和 Uber那样给法律服务行业带来一场革命。 Continue Reading 法律创新专题——科技驱动下的法律服务行业变革

By Yin Juquan, Zhang Yuanhao.King & Wood Mallesons’ Commercial & Regulatory group

yin_juquanFor a new employee who has served less than a month, or an employee with leave of absence, his/her pay may need to be calculated based on an incomplete month. The law does not specify a calculation method in these circumstances. This article analyzes two typical monthly salary calculation methods for employees who have taken leave of absence.

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By Jiang Junlu, Luo Kaitian, Wu Di King & Wood Mallesons’ Commercial & Regulatory group

jiang_junluIn September 2008, Mr. Li signed a three-year fixed-term employment contract and a non-compete agreement with Company A, an internet finance business. It was agreed that, as a business specialist in Company A, during his employment and for one year afterwards, Mr. Li would not engage in any competitive conduct without the consent of Company A. There was a liquidated damage clause for breach of the non-compete obligation.

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作者:姜俊禄 罗凯天 吴迪 金杜律师事务所商务合规部

jiang_junlu2008年9月,李先生与从事互联网金融业务的A公司签订了三年期的固定期限劳动合同和竞业限制协议。双方约定,李先生在A公司担任业务专员,任职期间及离职后一年内,非经A公司同意,不得从事各种竞业行为,并约定了违反竞业限制义务的违约金。

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