作者：武鹏 乐宇歆 杨尚尚 金杜律师事务所争议解决部、合规业务部
随着社会的发展和家庭财富的增加，股权投资已经成为经济生活中一种常见的投资方式。关于股权在婚姻家事案件中的相关问题，我们财富管理团队之前已经写过不少。但在日常工作中还是有很多客户就一些相关问题提出咨询，例如在离婚时股权的分割处理原则、继承时股权的继承方式等。因有限责任公司存在人合性特征，这类股权在分割处理难度上高于可以在股票市场上公开交易的股份有限公司股权。故本文现以有限责任公司股权[1]为例，就几类常见问题略作分析以供参考。归纳起来，本文从三个方面展开论述：
Continue Reading 灵魂三问：你的、我的、我们的？ ——家事法中的股权问题清单（上篇）
By Shannon Finch, Anthony Boogert and Thomas Brunskill. King & Wood Mallesons’ Sydney Office
1. Crowd-sourced equity funding (or “CSF”) is…A variety of crowdfunding models have emerged as early-stage companies search for innovative fundraising methods. In contrast to reward or donation based models, CSF involves a company raising capital by issuing equity (ordinary
By: Mark Schaub and Luo Bin, King & Wood’s Corporate Group and Shanghai Office
On December 14, 2010, the State Administration of Taxation (“SAT”) promulgated an Announcement on Issues Concerning the Verification of Taxation Basis of Individual Income Tax Payable on Equity Transfer Income (“Announcement”). The Announcement will come into effect on January 14, 2010.
Continue Reading PRC Tax Authorities Take a Closer Look at Low Share Transaction Prices
