Advertise on podcast: China Business Law Podcast

中国高净值家庭设立的离岸信托，还安全吗？ 本期《China Business Law Podcast》，主持人狄彦宗 Art Dicker 邀请泰和泰律师事务所上海办公室合伙人孔瑜律师，一起讨论中国最新离岸信托税收规则，以及这些规则可能给跨境家庭带来的税务风险。 2026年7月，中国财政部和国家税务总局发布第21号公告，对中国税收居民设立和持有离岸信托的税务处理作出新的规定。孔律师结合其多年服务房地产企业、高净值客户及家族信托的经验，详细介绍了这些新规则可能带来的影响。 本期讨论包括： • 中国居民将财产装入离岸信托，是否构成应税事件• 信托收益尚未实际分配，设立人是否仍需要在中国纳税• 受托人费用、律师费、投资顾问费等信托费用能否抵扣• 持有美国绿卡或取得外国国籍，是否能够切断中国税收居民身份• 信托为受益人提供贷款担保、支付费用或允许低价使用信托财产，是否会被视为信托分配• 为什么新的税收规则可能导致同一笔信托收益分别在中国和美国被征税• 中国父母设立离岸信托、美国绿卡子女作为受益人的家庭，应当特别关注哪些风险 其中一个尤其值得关注的问题是：如果中国税收居民父母在中国因信托投资收益被征税，而美国税收居民子女在实际收到信托分配时又在美国被征税，由于两国的纳税主体并不是同一个人，传统的外国税收抵免机制可能无法完全解决这一问题，从而产生真正的双重征税风险。 随着越来越多中国家庭进行全球资产配置、子女赴美生活，以及家族财富通过开曼、香港等离岸架构进行传承，离岸信托已经不再只是资产保护和财富传承的问题，税务设计正在成为设立信托之前必须考虑的核心问题。

In this episode of the China Business Law Podcast, I speak with Junyan Xiao, Partner at Haiwen & Partners, about the rapidly evolving world of Chinese outbound investment and the legal challenges Chinese companies face as they expand globally. Junyan explains how Chinese companies are increasingly looking beyond the United States and Europe toward Belt and Road markets such as Saudi Arabia, Vietnam, Africa, and Southeast Asia, with a growing emphasis on greenfield investments and joint ventures. We discuss China’s outbound investment approval process, including the roles of NDRC, MOFCOM, and SAFE, and why Chinese regulatory requirements may continue to apply even when investments are made through offshore subsidiaries using funds already outside China. Junyan also shares practical insights from advising Chinese investors on: - Conducting due diligence that goes beyond financial and legal issues to assess a local partner’s decision-making process, responsiveness, and ability to execute - Choosing between Hong Kong, Singapore, and London arbitration and thinking about where an eventual award will actually need to be enforced -Managing increasingly complex data, technology-transfer, and export-control requirements -Navigating localization requirements such as Saudi Arabia’s Saudization rules and local manufacturing requirements -Managing foreign-exchange restrictions, currency availability, profit repatriation, transfer pricing, licensing fees, and management fees -Structuring joint ventures to address deadlocks, regulatory changes, exits, and other issues over the entire investment lifecycle One of Junyan’s key observations is that Chinese companies are becoming much more sophisticated global investors. Many of the challenges they now face overseas—from localization and compliance to IP protection and profit repatriation—closely resemble the issues foreign companies confronted when first expanding into China. The conversation offers a practical look at how Chinese outbound investment is changing and what companies should consider before committing capital to a new overseas market. You can reach out to Junyan here: http://www.haiwen-law.com/64/110

关于关税的美国最高法院判决

Interview with Intralink’s Tommy Shiekman

The Current State of FDI

美国企业非法解僱员工

美国律师-客户保密特权

美国的版权制度

美国的仲裁制度

中国公司出海、在美国怎么选择注册公司的州

第二部分 ： 应对中国电信服务中的外商投资。 在第二期节目中，专家们讨论了中国增值电信服务法规的改革。其中，对外国参与的潜力、对外国互联网公司的影响以及获取许可证的复杂性，都进行深入探讨。讨论内容包括历史背景、政府对外商投资的态度以及考虑进入中国市场的公司所需的实际策略。Tracey提供了宝贵的见解，帮助企业应对监管挑战，并分析了未来行业可能发生的变化，很值得借鉴。

在本期《China Business Law Podcast》中，主持人Art Dicker与嘉宾Tracey Tang深入讨论了中国关于应用程序备案要求的新规，以及对外国公司在增值电信服务（VATS）领域投资所带来的影响。第一部分：应对中国新应用程序的备案要求。作为在TMT行业具有丰富经验的法律专家，Tracey Tang详细阐述了这些法规对外国应用程序开发商，特别是数字娱乐和游戏行业的影响。对于在中国设立公司的复杂性、获得各种许可证的必要性，以及在遵守中国法律的前提下，是选择与本地合作伙伴合作，还是采用VIE等法律结构，都是重要的安排。同时，对于外国应用程序开发商在新规下面临的挑战和时间线，以及这些规定对其在中国的业务运营可能产生的影响，两位专家给出了自己的独到见解。

In this episode of the China Business Law Podcast, hosts Art Dicker and Iris Yuan interview Ying Song, Executive Partner at the law firm AnJie Broad who has personally handled numerous well-known cases as an expert in anti-monopoly law (AML). Ying provides insights into how Chinese authorities handle different types of cases and also gives us an in-depth comparison of China's AML practices with those in Europe and the U.S. 在本期《中国商法播客》中，主持人 Art Dicker 和 Iris Yuan 采访了安杰博德律师事务所执行合伙人宋迎 ，宋迎 是反垄断法 (AML) 专家，曾亲自处理过许多知名案件。宋迎 对中国当局如何处理不同类型的案件进行了深入分析，并深入比较了中国与欧洲和美国的反垄断实践。

Happy International Women’s Day! The theme for this year’s International Women’s Day is #Break The Bias. In this episode, guest host Kim speaks to Orianne Dutka, a former attorney who worked in private practice (FCPA investigations), government (education) and not for profit specializing in disability rights before finding her calling in creative writing, and is currently working on a novel as well as a screenplay! An accomplished violinist as well as an ultra-marathon runner, Orianne shared with CBLP her life changing experience in Beijing that enabled her to finally pursue what makes her heart sing.  Orianne’s entire career path has been nothing short of extraordinary and she has been breaking biases along her journey. In addition, she also shared her personal story on how a supportive community in Huang Shan, Yellow Mountain in China broke the bias by supporting wheelchair users to climb the mountain; also how by constantly self-reflecting and not putting ourselves down we can stop perpetuating some of the biases that exist.  We hope you enjoy this episode!

Doreen Jaeger-Soong, Managing Director at Hughes-Castell, one of Asia’s leading executive search firms, discusses the paths for lawyers and the choices they must make as they progress through their career in China. We cover both in-house and law firms, international firms and PRC firms, and the pros and cons of switching between the two.  Doreen has been an authority on the legal market in China for over 30 years, and she shares those decades of wisdom using real life hypotheticals on what she would recommend for different lawyers at different stages in their careers. You won’t want to miss this episode.