Offshore Equity Transactions: Implications of Recent Changes to Corporate Tax Law in China

This Ogier briefing addresses various tax optimisation issues on equity transfers by non-Chinese tax resident enterprises. It covers direct and indirect sales by non-Chinese tax resident enterprises of unlisted shares of Chinese tax resident enterprises.

 

Inside:

  • Establishment of certain offshore tax structures for PRC investment purposes
  • Structuring the Offshore Target at the time of investment
  • Relevant considerations when negotiating certain fundamental class rights attaching to Preference Shares
  1. Dividends
  2. Liquidation Preference
  3. Conversion Rights
  4. Redemption
  5. Voting

 

Download Now

Suggested Articles

Some of you might have already been aware of the news that Questex—with the aim to focus on event business—will shut down permanently all media brands in Asia…

Some advice for transitioning into an advisory role

Global risks are intensifying but the collective will to tackle them appears to be lacking. Check out this report for areas of concern