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Member Articles


Entering China’s Lifestyle Market as a Foreign Brand

China’s lifestyle market has expanded well beyond traditional retail, drawing international brands into a competitive environment shaped by identity, experience and rapidly changing consumer expectations. Rising dispos ...

China Ends Tax Exemption on Dividends Received by Foreign Individuals

China’s Ministry of Finance (MOF) and State Taxation Administration (STA) have issued Announcement No. 27 of 2026, ending the long-standing individual income tax exemption on dividends received by foreign individuals f ...

China’s 2026 Action Plan Expands Foreign Investment Incentives

China’s Ministry of Commerce (MOFCOM), the National Development and Reform Commission (NDRC) and the Ministry of Finance (MOF) have jointly released the Action Plan for Stabilising and Optimising the Utilisation of For ...

The Next Wave of China E-Commerce: From Scale to Sustainable Value

In 2025, China’s online retail market reached RMB 15.97 trillion (USD 2.2 trillion), with physical goods sales of RMB 13.09 trillion, representing about 26% of total consumer retail sales. While China has maintained it ...

China VAT Law With Key Insights on the Implementation Regulations

On 1 January 2026, China implemented its first Value-Added Tax Law and supporting implementation regulations, marking a significant shift in the country’s largest tax category. This legislative upgrade consolidates exi ...

Why Expand Your Business Into Asia: Reasons & Opinions

Expanding a business into Asia is an exciting opportunity for growth, innovation and access to some of the world’s largest and most dynamic markets. With over 4.7 billion people and a rapidly developing economy, Asia i ...

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