Gambling agreements are also known as valuation adjustment agreements. "An agreement designed by investors and financiers to address the uncertainty of the future development of the target company when they reach an investment and financing agreement, which includes equity buybacks, monetary compensation, and other adjustments to the valuation of the future target company.". However, when equity buybacks and monetary compensation occur, there is currently no legal document specifying how to make tax treatment, and in practice, the treatment methods of local tax authorities vary.

In recent years, the online live streaming industry has developed rapidly, with the number of live streaming platforms, online anchors, and viewers showing a blowout growth. What legal relationships exist between individual anchors and the platforms they sign up for have also attracted increasing attention.

The difficulty of holding a second instance trial in criminal cases has always been a pain point for criminal defense lawyers. According to research data, the criminal second instance hearing rate of intermediate people's courts is less than 15%, and some even less than 7%. The second instance hearing rate of higher people's courts has slightly increased, reaching 25% to 33%. However, the death penalty and death sentence suspension cases that should be tried in court account for a large proportion of them. "And the vast majority of cases that are not tried in court will maintain the original judgment. This sense of loss that has been frustrated without showing the sword makes criminal defense lawyers both helpless and powerless, and also makes some lawyers shy away from criminal second instance cases.". Therefore, seeking a court hearing has become a phased goal of the second instance defense.

At the 2015 Sino UK Economic and Financial Dialogue, the Chinese and British governments announced the launch of a feasibility study of the Shanghai Luntong mechanism. Since then, the curtain has opened for Chinese companies to go to the London Exchange to raise funds. In 2018, relevant regulations of the Shanghai Luntong Stock Exchange were introduced, formally establishing a mechanism for mutual issuance of depositary receipts between the Shanghai Stock Exchange and the London Stock Exchange. In 2019, the first GDR issued by an A-share listed company under the Shanghai Luntong mechanism was listed on the London Stock Exchange. In 2021, the CSRC solicited opinions on the new regulations of the China Europe Link mechanism and expanded and optimized the capacity of Shanghai Luntong. In 2022, China Securities Regulatory Commission (CSRC) issued new regulations on the China Europe Link mechanism, which included Germany and Switzerland into the scope of application of the interconnection and exchange of depository receipts business between domestic and foreign stock exchanges. At the same time, the Shanghai and Shenzhen Stock Exchange also issued relevant supporting rules.

At the beginning and end of each year, when the winning judgment from fellow lawyers is handed down, the author is often asked a question, "The court has ruled that the other party should pay liquidated damages, so does my client need to issue an invoice to the other party?" Here, the author will tell you the answer.

In late 2022, the State Administration of Market Supervision and Administration (hereinafter referred to as the "General Administration") launched a pilot work of entrusting some local bureaus to review the concentration of business operators. Currently, the pilot project has been carried out for about half a year. This article intends to take the Beijing Municipal Market Supervision and Administration Bureau as an example to analyze the work of the pilot commissioned review for reference.

In daily life, in addition to providing insight into tax dynamics through the release of tax related documents, the release of hot news and typical cases also reveals tax related information. "Tax Eye News" aims to extract and interpret tax related information from news, tax related legal documents, or major tax cases, and share it with readers.

Commercial real estate such as office buildings, shops, and commercial complexes typically have a longer lease term, ranging from 5 to 15 years. Compared to residential leasing, commercial real estate leasing has a higher rent, and tenants often need to invest in larger decoration costs before entering the premises. Commercial real estate leasing contracts are the code of conduct for lessors and lessees over a long period of time, and the terms of the contract are closely related to the commercial interests of both parties. Both the previous Contract Law of the People's Republic of China and the current Civil Code of the People's Republic of China (hereinafter referred to as the "Civil Code") have outlined the key issues of the lease contract. Although some local government departments have provided exemplary lease contract templates, the specific terms of a lease contract generally depend on the autonomy of the parties to the contract.

Since November 2022, tax authorities in multiple regions have begun to investigate the situation where "limited companies" have been converted into "partnerships" without liquidation, and have conducted interviews with the enterprises, shareholders, and partners involved. Tax cases involving "unliquidated tax payments in the form of enterprise conversion organizations" have erupted in multiple regions. This article will clarify the origin, handling methods, and focus of disputes of this type of case.