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1. Pre-investment Considerations
1.1. .Representative Office or Foreign-invested Entity
1.2. Foreign-invested Entities: WFOEs and JVs
1.3. Business license and business scope
1.4. Registered capital
1.5. Foreign-invested Partnerships
1.6. Expense and Tax Planning
1.7..Establishing a company in the Free Trade Zones
2. Set-up Procedures
2.1. Representative Office
2.2. Wholly Foreign-invested Enterprise
2.3..Issues specific to Sino-foreign Joint Ventures (JVs)
2.4. Offshore holding companies
2.5..Hong Kong and Singapore holding companies
3. Operational Considerations
3.1. Opening a bank account
3.2. Intellectual Property considerations
3.3. Foreign currency controls and profit repatriation
3.4. Corporate seals
3.5. Key positions in a Foreign-invested Entity
3.6. Articles of association
3.7. Establishing a branch
3.8. Human Resources
3.9. Taxes
3.10. Changing a Business Scope
3.11. Selling to China
4. Changes to a Business and Closure
4.1. Changes to a business
4.2. Closing a Foreign-invested Enterprise
4.3. Closing a Representative Office
4.4. Audit Procedures
Contents
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27
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31
35
37
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43
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53
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56
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62
69
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85
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91