China Practice
By Christopher Hooley, Partner
China's Immigration policy is currently under review, with plans for China to introduce its first ever Immigration Law in an effort to control the increasing number of foreigners coming to China to work.
Whilst details of the policy have not yet been released, the Chinese Government has been advised to learn from the experience of other countries in regulating immigration.
By Christopher Hooley, Partner
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 Christopher Hooley, Partner
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.