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.



  • 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


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