China Briefing Magazine, April 2013 Issue: "Merger & Acquisition Regulations in China"

Presenter(s):

• 

  Christian Fleming , Alumna

  Editor-in-Chief, Editorial
  

Christian Fleming, former Managing Editor at Asia Briefing, a Dezan Shira alumni, discusses the regulatory issues affecting cross-border Mergers & Acquisitions (M&As), and the key tax points foreign investors should be aware of when conducting M&As involving domestic Chinese companies.

More specifically, this issue discusses the use of so-called “special purpose vehicles” and how China’s general anti-avoidance rules and related regulations are translating into increased scrutiny over offshore equity transfers by the Chinese tax authorities. It also addresses the key aspects of transfer pricing, corporate restructuring exemption, and valuation as they relate to M&As.