If two countries enter into Double Taxation Agreement, investors of both countries enjoy special treatment in respect of dividends, interest, and royalties. The State Tax Administration issued the Notice which addresses on identification and determination of a “Beneficial Owner” under the Double Tax Agreement. Qualification of a “beneficial owner” under the Notice The Notice defines …
Tsolmon Shar In October 2009, the lawsuit was filed under the Chinese Court against Google by a Chinese author Mian Mian upon violation of her copyright. The author Mian Mian argued that Google scanned her latest novel entitled “Acid House” into its online library without her permission. Mian Mian, a counterculture writer known for her …
The First Lawsuit Over the Google Books Project In China Read More »
On January 1, 2010 two MOFCOM regulations regarding the reporting of concentrations, and review of concentrations became effective. This posting shall give an overview of the two releases: (1) Measures for the Reporting of Concentrations of Business Operators These new Measures will have applicability to mergers of undertaking, acquisitions through shares or equities and acquisitions …
On December 25, 2009 the Ministry of Finance and the State Administration of Taxation have issued a notice clarifying issues concerning the foreign tax credit (FTC) mechanism. According to the Notice, foreign source income, credible tax, and credit limitation with respect to each country or region must be separately calculated. In calculating taxable income, the …
Sam Engutsamy, January 14 2010. 2009 saw the first full year of China’s AML in effect. During this period three private actions cases were decided upon by the courts in accordance with the powers granted by Article 50. This posting shall give a brief overview of the three private actions cases decided upon by the …
Tsolmon Shar Recent IP cases filed under the Chinese courts have shown that China is taking progressive measurements regarding the infringements of Intellectual Property Rights. Recently, MAN Nutzfahrzeuge AG was compensated US$3 million based on the fact that Chinese company allegedly appropriated their IPR by copying the design of its Starliner bus. Following on from …
In a track and field discipline requiring speed, explosive power, exquisite timing, and delicate body control, only a few possess the physical gifts necessary to meet its demands. Elite high jumpers, faced with the challenge to leap over a bar several inches above their head, are rare performers indeed. Between 1976 and 1978, Edward E. …
On Tuesday, January 26 AmCham-China and METAN Development Group will be hosting an open discussion on the rise of branded entertainment in China. The event will be held from 4:00 to 7:00 PM at the Kerry Centre Hotel. The event will cover an array of topics focusing on how the worlds of content and advertising …
Georgetown and George Washington, two universities based in Washington D.C, USA, will join hands to celebrate Jerome A. Cohen’s upcoming 80th birthday. The conference titled “Six Decades of Asian Law: A Celebration of Professor Jerome Cohen” is scheduled to take place on February 19th 2010, between 14.00 – 18.00, and to held at George Washington’s …
The first two requirements are some what straightforward. One example of offer and acceptance could be where Party A agrees to fix Party B’s car for X dollars if Party B then agrees to this a legally binding contract has been formed. Consideration can be an exchange of anything of value between the two parties. …
