•   +86 13917421790
      kittykim@hanshenglaw.cn
       中文 (中国)     日本語    English
  • 2015-01-16
  • 2 minutes Read
"Administrative Measures on the General Anti-Avoidance Rule (Trial)" ("GAAR") will come into effect on 1st January, 2015

SAT has released “GAAR” recently, which has further specified the relevant rules on the general anti-avoidance, based on the Corporate Incoming Law and its Detailed Implementation Rules, and Implementation Measures on Special Tax Adjustments (Trial). Then main content includes: Application scope Arrangements not involving cross-border transaction or payment; and Illegal tax behaviors potentially related to avoiding tax payments, avoiding paying taxes due for recovery claim from tax authorities, cheating on taxes payable, refusing to pay taxes and provide forged tax invoices. Major features of a “tax avoidance arrangement”: Obtaining a tax benefit is the sole purpose, or the main purpose;…

  • 2015-01-16
  • 4 minutes Read
Risk Prevention Related to the Bankruptcy of the Licensor in the Performance of a Patent Licensing Contract

In the fierce competition, it is not uncommon to find that some enterprises have gone bankrupt. However, when signing a patent licensing contract (“PLC”), the relevant parties would seldom be aware of the risk related to the bankruptcy of the counter party. In fact, if the licensor has gone bankrupt, whether the licensee can continue to use the related patent? If the patent has been implemented continuously, what are the risks? The answer is uncertain. “Contract Law” has not stipulated the specific provisions on dealing with bankruptcy. However, according to “Bankruptcy Law” Article 18, the administrator shall have the right…

  • 2015-01-16
  • 3 minutes Read
The Impact of the Employer’s Relocation on the Labor Contract

Due to the business need, Company A plans to relocate from the downtown to the suburbs, for which it has prepared some resettlement measures, such as the shuttle bus and etc.. However, some employees still refuse to be relocated with the company, they want to revoke the labor contract and require the financial compensation. Then how can such employers deal with the above issue? According to “Labor Contract Law” Article 40 and Article 46, which stipulate that the objective conditions taken as the basis for conclusion of the contract have greatly changed, so that the original labor contract cannot be…

  • 2014-12-16
  • 2 minutes Read
“Announcement of State Administration of Taxation on Issues Concerning Taxation Policies on the Accelerated Depreciation of Fixed Assets” (“Announcement”) has come into force

In order to relieve the financial pressure for the enterprises during the economic restructuring and self-development period, SAT has released the Announcement recently, which will be applied in or after 2014. The main contents include: The application scope has been clarified The applicable industries include biopharmaceutical manufacturing, specialized equipment manufacturing, manufacturing of railway, vessel, aerospace and other transportation equipment, manufacturing of computer, communication equipment and other electronic equipment, manufacturing of instruments and meters and information transmission, software and information technology services. The applicable enterprises which the main business income is above 50% (exclude 50%) of the whole income in the…

  • 2014-12-16
  • 4 minutes Read
Strategies for Trademark Parallel Imports

Trademark Parallel Imports (“TPI”) refers to the owner of the registered trademark, or the other licensee has produced and sold the goods with the registered trademark in the export country, a third party (importer) imports the goods with the registered trademark to a third country (import country), but the owner of the registered trademark or the other licensee has also registered the same trademark in the import country. Follow up with the establishment of Shanghai Free Trade Zone and the overseas online shopping, the problems related to TPI become more and more serious. Especially for those multinational companies, TPI may…

  • 2014-12-16
  • 4 minutes Read
How to manage the employee with mental illness?

Shortly after Mr. Q joined Company X, he suffered from melancholia. Company X was worried that Mr. Q’s illness might affect his work and other colleagues, so it terminated the labor contract with Mr. Q after he had been diagnosed. In addition, Company X paid the payment in lieu of notification and economic compensation. However, Mr. Q refused to accept Company X’s decision, and the dispute was brought to the arbitration committee and then the court, finally, the court made the judgment, which required Company X to resume the labor relation and arrange the payment for sick leave to Mr.…

  • 2014-11-16
  • 2 minutes Read
China will establish Intellectual property right courts in Beijing, Shanghai and Guangzhou, the jurisdiction scope has been clarified

Decision of the Standing Committee of the National People’s Congress on Establishing Intellectual Property Right Courts in Beijing, Shanghai and Guangzhou (“Decision”) has been adopted at the 10th session of the Standing Committee of the 12th National People’s Congress on August 31, 2014, Intellectual property right courts (“IPR courts”) will be established in Beijing, Shanghai and Guangzhou. The level of IPR courts is equivalent to the intermediate court. Within 3 years after IPR courts are established, cross-region jurisdiction may be exercised over the provinces in which the parties are located. The IPR courts shall hear the cases of appeal against…

  • 2014-11-16
  • 4 minutes Read
The Effectiveness of the Declaration of the Patent Right Invalid to the Relevant Patent Infringement Proceeding

In the patent infringement proceedings, the plaintiff applies for the declaration of the patent right invalid to the Patent Review Board (“PRB”) during the defense period, which is a common strategy. In the practice, when PRB has made a decision on declaring a patent right invalid, whether the court can dismiss the patentee’s claim on the decision date; or 3 months after the decision date, or upon the valid administrative order on affirming such decision, according to “Patent Law”, Article 46, paragraph 2? However, different courts, even different judges may make a different choice on dealing with such cases. Take…

  • 2014-11-16
  • 3 minutes Read
WeChat Official Accounts Forward Articles, Caution!

The operator of a WeChat official account forwarded an article of another WeChat official account without authorization, and be deemed as infringing the other operator’s copyright, including the right of authorship, the right to modify, network dissemination of information and remuneration. Finally, the defendant operator was ordered to issue public apology and compensate RMB 1 Yuan to the plaintiff operator. People are accustomed to forward articles by WeChat, why such action shall be deemed as an infringement? Where is the boundary between the fair use and infringement? In order to keep ourselves from infringing others’ right, or protect ourselves from…

  • 2014-10-16
  • 2 minutes Read
Provisions of the Supreme People's Court on Several Issues concerning the Application of Law in the Trial of Civil Cases Involving the Use of Information Networks to Commit Tortious Acts, ("Provisions") has been issued on 9th October 2014

In order to enhance the judicial protection to personal information, the Supreme People’s Court has issued “Provisions”, which clarifies the relevant issues related to the cases arising from the infringement against the personal interests and rights, such as name, title, reputation and etc.. The highlights include: Raise the liabilities of the network service providers On the identification of the defendant. It is difficult to confirm the identity of the infringer who has released the infringement information, “Provisions” provides that the network service provider (such as the owner of a website) can be applied as an independent defendant. On the determination…