In China, tax residency turns on domicile or an aggregate 183-day stay in a tax year; a resident is taxed on worldwide income, a non-resident only on China-source income. 在中国，税收居民身份取决于住所或一个纳税年度内累计 183 天的居住；居民就境内外所得纳税，非居民仅就境内所得纳税。 “Domicile” means habitual residence from household, family or … Tax Residency for Foreign Individuals in China: The 183-Day Test, the Six-Year Rule and Treaty ReliefRead more
FDI
Foreign talent individual income tax incentives in China (2026): allowances, the 15% Greater Bay Area cap and Hengqin
Foreign individuals who are tax residents may choose between standard special additional deductions and the housing, language-training and children-education allowances (non-taxable) — but not both — under the延续 policy through 31 December 2027. 符合居民个人条件的外籍个人，可在专项附加扣除与住房、语言训练、子女教育等津补贴免税优惠之间择一享受（不得同时），该政策延续至2027年12月31日。 The Guangdong–Hong Kong–Macao Greater Bay Area … Foreign talent individual income tax incentives in China (2026): allowances, the 15% Greater Bay Area cap and HengqinRead more
Greater Bay Area Talent Tax Subsidy: How Foreign and HK/Macao/Taiwan Staff Cap Their China IIT at 15%
Caishui [2023] No. 34 extends the Greater Bay Area individual income tax preference through 31 December 2027. 财税〔2023〕34号将粤港澳大湾区个人所得税优惠政策延续执行至2027年12月31日。 Guangdong and Shenzhen pay a subsidy on the mainland–Hong Kong SAR tax burden differential, and the subsidy itself is exempt from IIT … Greater Bay Area Talent Tax Subsidy: How Foreign and HK/Macao/Taiwan Staff Cap Their China IIT at 15%Read more
China’s 15th Five-Year IP Plan and What It Means for Copyright and Foreign Rights Holders
The State Council has issued the “15th Five-Year Plan” for IP protection and utilisation (Guofa [2026] No. 30), setting the 2026–2030 IP agenda for foreign-rights holders in China.国务院印发《知识产权保护和运用”十五五”规划》（国发〔2026〕30号），为在华外国权利持有人确立2026—2030年知识产权议程。 A headline indicator targets the copyright industry’s value-added reaching 7.53% of GDP … China’s 15th Five-Year IP Plan and What It Means for Copyright and Foreign Rights HoldersRead more
China’s Copyright Collective Management System (2026): What Foreign Rights Holders and Users Should Know
Copyright collective management lets a single licensed society exercise rights that individual rights holders cannot efficiently enforce themselves — performance, broadcasting, rental, information-network transmission and reproduction — and license users, collect royalties, and distribute them on the rights holder’s behalf. … China’s Copyright Collective Management System (2026): What Foreign Rights Holders and Users Should KnowRead more
Trade Secret Protection for Foreign Firms in China: Confidentiality Measures, NDAs and Enforcement under the 2026 Rules
Trade secrets now expressly cover “data” and “algorithms”: the 2026 Rules bring source code, models and customer datasets inside protection. 商业秘密现已明确涵盖”数据”与”算法”：源代码、模型与客户数据集被纳入保护范围。 The 2026 Trade Secret Protection Rules (SAMR Order No. 126, effective 1 June 2026) list eight reasonable confidentiality measures, … Trade Secret Protection for Foreign Firms in China: Confidentiality Measures, NDAs and Enforcement under the 2026 RulesRead more
Software copyright registration in China for foreign firms (2026): the CPCC playbook
Computer software is protected automatically from completion under the Copyright Law, but registration with the China Copyright Protection Center (CPCC) is the evidentiary cornerstone for enforcement and pledge financing. 计算机软件自开发完成依《著作权法》自动受保护，但向中国版权保护中心（CPCC）登记是维权与质押融资的证据基石。 From 15 March 2026 the CPCC upgraded the software copyright … Software copyright registration in China for foreign firms (2026): the CPCC playbookRead more
Foreign Companies’ Copyright Registration in China: CPCC filing, national treatment and the Apostille shortcut
Foreign-owned works enjoy national treatment in China: a work by a foreign or stateless author is protected under the Copyright Law if the author’s home country or habitual residence has an agreement with China or is a party to the … Foreign Companies’ Copyright Registration in China: CPCC filing, national treatment and the Apostille shortcutRead more
Registering a Trademark in China for a Foreign Brand: CNIPA National Filing vs the Madrid Route (2026)
A foreign applicant without a business domicile in China must appoint a legally established Chinese trademark agency; only foreign nationals habitually resident in China may file directly.在中国无营业场所的外国申请人须委托依法设立的中国商标代理机构；仅经常居所在中国的外籍人士可自行办理。 China is first-to-file: filing both the Latin mark and a Chinese-character version early … Registering a Trademark in China for a Foreign Brand: CNIPA National Filing vs the Madrid Route (2026)Read more
Madrid Protocol and Trademark Licensing in China: Protecting Foreign Brands
Under the Madrid System, a foreign brand with a Chinese base mark can file one international application designating many members, instead of filing separately in each jurisdiction. 依马德里体系，在中国拥有基础商标的外国品牌可提交一件国际申请指定多个成员，无需在各法域分别申请。 The international application must be based on a China trademark that is … Madrid Protocol and Trademark Licensing in China: Protecting Foreign BrandsRead more