China Practice

China Practice

Tort Liability Law in China

Wednesday, 30 June 2010 13:17

China has now passed a Tort Liability Law ("the Tort Law"), which will come into effect in Mainland China on 1st July 2010.


The Tort Law integrates the basic legal concepts of tort-related provisions, now contained in other PRC laws, into a single piece of legislation, covering a range of areas including product and medical product liability, environmental protection and high risk and hazardous activities. These are all activities and areas in which foreign owned enterprises are increasingly active in China.

By Richard Healy, Partner

In the 30 years or so, since China started opening up for business, it has gone from being little more than a curiosity to the factory of the world.

Risks of Transferring Employees to China

Sunday, 06 December 2009 15:42

Non-Chinese entities should be aware of the risks of exposing themselves to Chinese Enterprise Income Tax ("EIT") and Business Tax ("BT") merely by transferring non-Chinese employees to work in China.


The concern is that a non-Chinese entity may be regarded by the PRC Tax Authorities as having a Permanent Establishment in China ("PE"), even though it does not have any physical existence or place of business in China.


This is precisely where OLN's China Practice team and its experienced team members can offer invaluable assistance.

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