When companies and employees compete on the battlefield of non compete restrictions, the allocation of burden of proof, the reasonableness of liquidated damages, and the attribution of jurisdiction often become key factors determining the outcome. Are employees really 'crossing boundaries'? How can employers use the evidence chain to lock in the fact of breach of contract? Can stolen surveillance videos be accepted by the court? Is the sky high penalty for breach of contract a deterrent or a 'tyrannical clause'? How can the jurisdictional dispute be resolved when options disputes are navigating between labor law and commercial contracts? This article will follow up on "Competition Restrictions: The Game between Corporate Defense Lines and Employee Boundaries (Part 1)" (click to view) and further analyze the above issues.

Article 23 of the Labor Contract Law of the People's Republic of China clearly stipulates that the employer may agree on non compete clauses with the employee. If the employee violates the non compete clause, the employer shall pay a penalty to the employer in accordance with the agreement. As a system for protecting enterprise trade secrets and regulating senior management and technical personnel, non compete restrictions are widely used in China. There are also many disputes in non compete cases in judicial practice, especially the issue of liquidated damages, which has led to different judicial tendencies. In order to further clarify the application of the non compete restriction system, this article will attempt to clarify common controversial issues related to non compete restrictions.

Dear shareholders who have invested in the company, today let's talk about a question that I often get asked: can shareholders withdraw their shares, who can they contact for withdrawal, and how to withdraw?

Drone freight is reshaping the logistics and distribution industry with technological innovation and scene adaptability. Drones can avoid ground traffic congestion, cross complex terrain, achieve efficient direct access, break through geographical limitations, and realize point-to-point linear transportation. The average delivery time of Meituan drones in cities such as Shenzhen has increased by nearly 40% compared to traditional models. Drone freight is penetrating from emergency scenarios to daily consumption, forming a multidimensional demand ecosystem:

On March 9, 2025, the Supreme People's Procuratorate released the "White Paper on Criminal Prosecution Work (2024)", which showed an increase of 18.6% in crimes endangering tax collection and management. From the observation of crimes that endanger tax administration in the industry in the past three years, the number of crimes related to illegal purchase of value-added tax special invoices has significantly increased. The court cases on the crime of illegal purchase of value-added tax special invoices on the Judgment Document Network are mainly concentrated between 2021 and 2024. After the implementation of the Interpretation [2024] No. 4 on March 20, 2024, the number of this crime has increased sharply. From the criminal judgments on the crime of illegally purchasing value-added tax special invoices published between 20 and 24 years ago, it can be seen that up to 33% of the cases were filed for the crime of falsely issuing value-added tax special invoices, and the final judgment was made for the crime of illegally purchasing value-added tax special invoices. So where is the boundary between fraudulent and illegal purchases? What are the qualitative criteria for the crime of illegally purchasing value-added tax special invoices? The author will guide readers to understand the crime of illegally purchasing value-added tax special invoices by sorting out the sources of this charge and integrating precedents.

On April 9, 2025, the US government unilaterally increased the tariff rate on Chinese goods imported to the US to 125%, while suspending the original 10% tariff on similar goods from other countries. This policy seriously violates WTO rules and has caused severe turbulence in China US economic and trade relations. This article analyzes the impact and response path of US tariff policies from the perspectives of legal compliance and corporate practice.

At present, AIGC has become a hot topic in the fields of technology and business. At the 12th China Online Audiovisual Conference, AIGC attracted much attention, and its influence in the field of film and television creation expanded rapidly. For example, the adaptation efficiency of the film "The Journey of a Legendary Landscape Painting" was greatly improved with the help of AIGC. At the 2025 National Cultural and Creative Experimental Zone Investment Conference, numerous AIGC application projects were signed and implemented, such as the "AIGC Micro Drama Co Creation Plan", which will bring new changes to micro drama creation. All of these indicate that AIGC is rapidly integrating into various industries, bringing many development opportunities to enterprises. But there are also challenges behind the opportunities. With the expansion of AIGC application scenarios, legal compliance issues have become increasingly complex. Therefore, it is urgent to establish a sound legal risk prevention and control system. This article will analyze the compliance points and risk management strategies of AIGC service enterprises from the aspects of AIGC corpus collection, training, external service provision, compliance evaluation, etc., based on the "Basic Requirements for Security of Generative Artificial Intelligence Services" and the "Interim Measures for the Management of Generative Artificial Intelligence Services".

Low altitude economy refers to a comprehensive economic form that is driven by the low altitude flight activities of manned and unmanned aerial vehicles in the low altitude airspace (usually referring to airspace with an altitude below 1000 meters), radiating and driving the development of infrastructure construction, operation, flight support, and derivative comprehensive services related to aircraft research and development, production, sales, and low altitude flight activities.

The State Administration of Taxation, in conjunction with the Ministry of Finance, has formulated the "Revised Draft of the Tax Collection and Administration Law of the People's Republic of China" (hereinafter referred to as the "Draft for Comments") for public consultation starting from March 28th. As a daily necessity for tax lawyers, I couldn't help but take a look at the Tax Administration Law. It can be said that every revision, addition, or deletion of its provisions directly affects the tax cases in my hands. Taking this opportunity, the author selects several clauses that tax lawyers are most concerned about when handling cases, and together with readers, reads the "Draft for Soliciting Opinions" and proposes appropriate revision suggestions. [Note: The bolded parts of the entire text are newly added to the draft for soliciting opinions]