Chambers and Partners, the world's leading legal directory, recently published the latest edition of the Chambers Corporate Tax Global Practice Guide. Han Kun contributed the PRC chapter of the guide by authoring the Trends & Developments and Law & Practice section. The contributors include Shiye Yuan, Jianwei Liu and Junmei Li.
The Trends & Developments section of the PRC chapter summarizes the significant changes in tax legislation and tax implementation in 2025, and discusses the far-reaching influence of some key developments and trends. Han Kun shares practical updates and frontier perspectives, covering the implementation of Value-Added Tax (VAT) legislative framework, the discussions and changes regarding QFLP tax administration; the administration of overseas income for tax resident individuals, other noteworthy changes in tax administration and the tax administration reforms concerning limited partnerships. This section helps readers quickly grasp the latest developments in PRC tax legislation and tax administration, enabling them to dynamically adjust their transaction structures and tax strategies.
The Law & Practice section of the PRC chapter provides legal insight required to make practical business decisions in PRC, including corporate structures and tax treatment, corporate tax regime, corporations and non-corporate businesses, taxation of inbound investments, taxation of non-resident enterprises, taxation of foreign income of resident enterprises, anti-avoidance provisions, audit cycles and BEPS. This section introduces an overview of PRC tax system, serving as a useful reference for relevant parties, particularly those engaged in cross-border transactions.
Han Kun provides tax optimization and execution services for RMB and offshore private equity funds, which cover the entire investment lifecycle. We also provide flexible and feasible tax services for company groups in respect of their capital markets activities, such as creating and removing offshore structures, IPOs, and group restructurings. We serve private clients, e.g., family offices, high-net-worth individuals and company management, for whom we offer dedicated tax optimization services related to M&As, global asset integrations, and stock option incentive-related restructurings. We also provide targeted advice and support for outbound investments and resolving tax disputes. Han Kun provides comprehensive tax-related legal services, including private equity funds, transactions, personal wealth management and foreign investment.
