Tag: cross-border finance

International Arbitration / 国际仲裁

China’s Supreme People’s Court International Commercial Court (CICC) and the 2026 Arbitration Law: a foreign-party guide

The Supreme People's Court's International Commercial Court (CICC, 国际商事法庭) provides first- and second-instance adjudication of foreign-related commercial disputes and centralized recognition of foreign judgments and awards. 最高人民法院国际商事法庭(CICC)集中审理涉外民商事一审、二审案件,并集中受理外国判决与裁决的承认案件。The revised...

VIE Structure / VIE架构

Offshore Listings, CSRC Filing and the VIE Question (2026)

Onshore enterprises must file with the CSRC before or shortly after an overseas listing; the filing covers both direct and indirect (including VIE) listings under a "substance-over-form" test.境内企业境外发行上市须向证监会备案(直接及间接上市,含 VIE),认定遵循「实质重于形式」。Indirect...

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