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	<title>China Tax Insights &#187; M&amp;A tax rules</title>
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	<description>The ramblings of a tax tragic</description>
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		<title>The M&amp;A fun continues &#8211; Part 1</title>
		<link>http://chinataxinsights.com/2010/02/17/the-ma-fun-continues-part-1/</link>
		<comments>http://chinataxinsights.com/2010/02/17/the-ma-fun-continues-part-1/#comments</comments>
		<pubDate>Wed, 17 Feb 2010 03:31:58 +0000</pubDate>
		<dc:creator>Matthew</dc:creator>
				<category><![CDATA[Anti-Avoidance]]></category>
		<category><![CDATA[Enterprise Income Tax]]></category>
		<category><![CDATA[M&A tax rules]]></category>

		<guid isPermaLink="false">http://chinataxinsights.com/?p=1021</guid>
		<description><![CDATA[As I mentioned a week or so ago, the SAT has prepared a draft of new detailed M&#38;A rules. These have not been issued yet, but Hwuason managed to get  a copy of the draft. I will outline some of the more salient points over two separate posts:
Reasonable business purpose
The draft rules provide further details [...]]]></description>
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		<slash:comments>2</slash:comments>
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		<title>M&amp;A Seminar: the Impact of China&#8217;s growing economic ascendancy</title>
		<link>http://chinataxinsights.com/2010/02/05/ma-seminar-the-impact-of-chinas-growing-economic-ascendancy/</link>
		<comments>http://chinataxinsights.com/2010/02/05/ma-seminar-the-impact-of-chinas-growing-economic-ascendancy/#comments</comments>
		<pubDate>Fri, 05 Feb 2010 09:50:31 +0000</pubDate>
		<dc:creator>Matthew</dc:creator>
				<category><![CDATA[Enterprise Income Tax]]></category>
		<category><![CDATA[M&A Tax]]></category>
		<category><![CDATA[M&A tax rules]]></category>

		<guid isPermaLink="false">http://chinataxinsights.com/?p=999</guid>
		<description><![CDATA[I apolosise, despite promising to give an outline of the new draft M&#38;A tax rules today I have been swamped at work. I will endeavour to get this done over the weekend.
On a related note, yours truly and a couple of China M&#38;A practitioners will be taking part in a M&#38;A seminar hosted by Aust-Cham [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Stop Presses &#8230; new M&amp;A tax rules to be issued</title>
		<link>http://chinataxinsights.com/2010/02/04/stop-presses-new-ma-tax-rules-to-be-issued/</link>
		<comments>http://chinataxinsights.com/2010/02/04/stop-presses-new-ma-tax-rules-to-be-issued/#comments</comments>
		<pubDate>Thu, 04 Feb 2010 05:09:37 +0000</pubDate>
		<dc:creator>Matthew</dc:creator>
				<category><![CDATA[Anti-Avoidance]]></category>
		<category><![CDATA[Enterprise Income Tax]]></category>
		<category><![CDATA[M&A tax rules]]></category>

		<guid isPermaLink="false">http://chinataxinsights.com/?p=984</guid>
		<description><![CDATA[I have just got my hands on a copy of new draft M&#38;A procedural tax rules that should be released in the very near future. The copy I have has not been formally released at this stage so it may be subject to some changes, although this is doubtful. I havent had a chance to [...]]]></description>
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