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China Passes Its First Value-Added Tax Law

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On December 25, 2024, the Standing Committee of the 14th National People’s Congress (NPC) approved the Value-Added Tax (VAT) Law, which will come into effect on January 1, 2026.

China’s Supreme Court Clarifies Non-Retroactive Application of Article 88 (1) of the New Company Law

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China’s Supreme People’s Court has confirmed that Article 88(1) of the New Company Law will not be applied retroactively to disputes involving equity transfers made before July 1, 2024. This clarification aims to alleviate widespread concerns among prior shareholders and resolve inconsistencies in judicial rulings across regions.

China Released Draft Encouraged Catalogue to Boost Foreign Investment

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On December 20, 2024, China’s NDRC and the MOFCOM released the new draft version Encouraged Catalogue for Foreign Investment, revising the 2022 version. This draft is open for public feedback until January 20, 2025.  

China Unveils Its First Set of Basic Standards for Corporate Sustainability (ESG) Disclosure

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In December 2024, China introduced a Basic Standards of its Corporate Sustainability Disclosure Standards, aiming to guide businesses in aligning their sustainability practices with global ESG expectations.

China-Bulgaria Economic Ties: Trade, Investment, and Opportunities

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This article closely examines the bilateral trade and investment relationship between China and Bulgaria, exploring potential opportunities for future cooperation.

China-Australia Economic Ties: Trade, Investment, and Latest Updates

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On October 10, the Australian government announced that it has agreed on a timetable with China for the full resumption of Australian live rock lobster exports by the end of 2024.

Closing a Company in China: General Deregistration vs. Simplified Deregistration

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This article highlights the differences between the general and simplified procedures when deregistering a company, explains the eligibility criteria, and clarifies common misunderstandings about these processes.

China’s Economy in November 2024: Mixed Signals amid Persistent Challenges

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China’s economy showed mixed performance in November 2024, with industrial production and exports showing resilience, while retail sales and fixed asset investment underperformed, amid ongoing challenges.

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