A new announcement from the State Administration of Taxation (SAT) removes previous requirements for cost sharing agreements (CSA) to undergo a review for approval, allowing a CSA to be executed immediately upon signing. The SAT repealed the CSA approval procedures in its Announcement on Standardizing the Administration of Cost Sharing Agreements announced 16 June and effective 16 July.
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Business Law Digest is compiled with the assistance of Baker & McKenzie. Readers should not act on this information without seeking professional legal advice. You can contact Baker & McKenzie by e-mailing Danian Zhang (Shanghai) at: danian.zhang@bakermckenzie.com
