China’s regulatory environment has entered a phase where legal structure alone is no longer sufficient. Authorities are placing increasing emphasis on whether business arrangements reflect genuine economic substance, particularly in cross border group structures involving holding entities, service centres and intellectual property arrangements. In 2026, this shift is being driven by stronger tax enforcement, deeper data integration across government systems and a clear policy direction...

For companies operating in China, annual audit requirements are a core part of the regulatory framework. Whether a business is a wholly foreign-owned enterprise, joint venture, or domestic company, statutory audit and reporting obligations are closely linked to tax compliance, foreign exchange control, and corporate governance. In 2026, enforcement has become more structured, with greater coordination between tax authorities, auditors, and regulatory bodies. Businesses are expected to...

Eine präzise Buchführung ist eine grundlegende Voraussetzung für Unternehmen in Hongkong. Sie bildet die Basis für die Finanzberichterstattung, unterstützt die steuerliche Compliance und schafft die notwendige Transparenz für fundierte unternehmerische Entscheidungen. In einer Jurisdiktion, in der geprüfte Jahresabschlüsse verpflichtend sind, ist Genauigkeit keine Option, sondern eine Notwendigkeit. Für Geschäftsführer und Finanzabteilungen erfordert die Verbesserung der...