Our collection of resources based on what we have learned on the ground

Resources

Q&A

Which legislation regulates the supervision and administration of medical device...

Which legislation regulates the supervision and administration of medical device...

(State Council Order No. 650), effective June 1, 2014 Order 650 is the highest level regulation governing the registration and record-keeping of medical devices, requirements for product manufacturing and distribution, and liability fo...

Q&A

What is China's risk based classification and administration for medical devices...

What is China's risk based classification and administration for medical devices...

The classification regime for medical devices in China differs significantly from those in the European Union and United States. For example, a device considered to be Class II in the U.S. or Class II-a/II-b in the E.U. may be consider...

Q&A

How does the Catalogue of Industries for Guiding Foreign Investment regulate the...

How does the Catalogue of Industries for Guiding Foreign Investment regulate the...

The Catalogue is the framework document for setting restrictions/ prohibitions on foreign investment into certain industries in China, and is jointly issued by the National Development and Reform Commission and Ministry of Commerce. Re...

Q&A

What licensing regimes are put in place for commercial entities engaging in the ...

What licensing regimes are put in place for commercial entities engaging in the ...

Generally, any commercial entity engaged in the manufacture or trade of medical devices must obtain specific licenses in addition to the standard business licenses for operating a company in China. The procedures and requirements for o...

infographic

Labor Costs in China Versus ASEAN

Labor Costs in China Versus ASEAN

Average worker salary of cities such as Guangzhou, Bangkok, Ho Chi Minh City, Jakarta, Kuala Lumpur and Manila have been taken into account.

infographic

Countries with Double Taxation Avoidance Agreements with China (as of January 20...

Countries with Double Taxation Avoidance Agreements with China (as of January 20...

List of countries that have double taxation avoidance agreements with China, as of January 2015.

Q&A

How is overtime pay calculated in Vietnam?

How is overtime pay calculated in Vietnam?

Overtime is calculated based on the employee's current salary. For regular working days it is 150% of their salary, weekends 200% and paid leave days and holidays 300%.

Q&A

As a foreign worker in Vietnam, which kind of insurance do I need and how much i...

As a foreign worker in Vietnam, which kind of insurance do I need and how much i...

Foreign staff only need to pay for health insurance, whilst Vietnamese locals need to pay for social, unemployment and health insurance. The amount payable is based on the employee's salary as stated in the labour contract and is capped at 20 times t...

magazine

Import and Export: A Guide to Trade in Vietnam

Import and Export: A Guide to Trade in Vietnam

In this issue of Vietnam Briefing Magazine, we provide you with a clear understanding of the current business trends related to trade in Vietnam, as well as explaining how to set up your trading business in the country. We also attempt to give perspe...

podcast

How Small Companies Can Make the Most of the Changing Foreign Exchange Rules in ...

How Small Companies Can Make the Most of the Changing Foreign Exchange Rules in ...

Hannah Feng, Senior Manager of our Corporate Accounting Services team in Dezan Shira & Associates' Beijing office, discusses the key reforms to foreign exchange rules for trade in goods.

Q&A

Welche Vermerke kann ein Wirtschaftsprüfer im Auditbericht vergeben?

Welche Vermerke kann ein Wirtschaftsprüfer im Auditbericht vergeben?

Ein Wirtschaftsprüfer kann vier verschiedene Vermerke erteilen: Uneingeschränkter Bestätigungsvermerk, Eingeschränkter Bestätigungsvermerk, Gegenteilige Ansicht, Verweigerung eines Gutachtens.

Q&A

Welche notwendigen Compliance-Anforderungen stellt China?

Welche notwendigen Compliance-Anforderungen stellt China?

China stellt 4 verschiedene Compliance-Anforderungen, den Jahresabschlussbericht, den Körperschaftsteuerausgleich, die jährliche Inspektion, sowie die Gewinnrückführung.

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