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In focus. What the 2026 catalogue means for cross-border M&A, joint ventures and greenfield entry into the mainland market.
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AI Can Read China’s Laws. But Can It Get Business Done in China?
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Practice & Perspective

AI Can Read China’s Laws. But Can It Get Business Done in China?

9 min read

AI can accelerate research into Chinese law, but a correct memorandum does not guarantee a completed transaction. Peter Pang examines the role of local legal judgment, lawful engagement with authorities, and regulatory coordination—and why relationships must always remain within legal limits.

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EU Adds a €2 Handling Fee to Its New Duty on Non-EU Parcels, Tightening the Net on Chinese E-Commerce
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Cross-Border Trade & E-Commerce

EU Adds a €2 Handling Fee to Its New Duty on Non-EU Parcels, Tightening the Net on Chinese E-Commerce

7 min read

Since 1 November 2026, a permanent €2 handling fee has been added to the temporary €3 customs duty the EU introduced in July on low-value parcels, both charged per item type, ending a decade of duty-free small parcels. What has changed, why Brussels acted, how Temu, Shein, AliExpress and smaller Chinese sellers are affected, what the planned EU customs authority means, and our legal recommendations for exporters.

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China Ends 32-Year Dividend Tax Exemption for Foreign Individuals: Who Actually Pays More
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China Tax & Cross-Border Investment

China Ends 32-Year Dividend Tax Exemption for Foreign Individuals: Who Actually Pays More

7 min read

From 1 September 2026, dividends paid by foreign-invested enterprises to foreign individual shareholders are taxed at 20 per cent, ending an exemption in place since 1994—with no transition period and no carve-out for profits already accumulated. Official commentary suggests most investors will see no net increase. A client alert on who actually pays more, why treaty relief must be claimed before payment, why restructuring is not a free exit, and what FIEs and their shareholders should do now.

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Hainan Island: An Aircraft Carrier for Free Trade
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Foreign Direct Investment

Hainan Island: An Aircraft Carrier for Free Trade

8 min read

With its island-wide special customs regime in force since December 2025, the Hainan Free Trade Port has moved from policy blueprint to working economic pilot. An assessment of the dual-border “first line, second line” model, the concrete opportunities now open in trade, healthcare, tourism and advanced industries, and the governance risks that will decide whether China’s most consequential opening-up experiment succeeds.

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"The firms that win cross-border mandates are the ones fluent in two legal cultures, not just two languages."
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