No pain no gain: Tax challenges in the China M&A market This past year has seen heightened inbound M&A activity in hot sectors such as life sciences and logistics, just as the Chinese tax authorities apply more sophisticated enforcement approaches to... By Michael Wong & Stella Zhang & Christopher Mak December 03 2019
Chinese venture capital tax and offshore substance requirement developments China has implemented venture capital (VC) tax rules at the same time economic substance requirements for key offshore centres have been introduced. By Michael Wong & Alan O'Connor & Christopher Mak May 31 2019
Not-so-old wine, in a not-so-new bottle – perennial tax challenges for M&A John Gu, Chris Mak and Fiona He explore the key tax issues and considerations of China inbound M&A deals, especially in the education and real estate sectors, including practical challenges... By Christopher Mak December 10 2018