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eNews
Payments Associated with Termination of Employment, Taxable or not ?
In the event of termination of an employment contract, it is often financially important for the employee to know if payments made by the employer under the termination agreement such as accrued salary, payment in lieu of notice and annual leave pay etc would be subject to salaries tax. This is particularly so during the period of economic downturn, high inflation and COVID 19 pandemic. The question of whether the payment or benefit, or any gain from the exercise of any such benefit, so paid an...
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China Updates
Proposed New Amendments to the China Company Law
On 20 December 2021, the “Company Law of the People’s Republic of China (Draft for Revision) 中华人民共和国公司法(修订草案) (the “Draft”) was submitted to the Standing Committee of the National People’s Congress for deliberation and it was then made available for public comments. Enacted in 1993, China’s current Company Law has gone through many revisions including amendments to several provisions in 1999 and 2004, a comprehensive revision in 2005, and two important ame...
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