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The Golden Rule for businesses exploring China - Intellectual Property

2021 Tax Declaration Announcement & Advertisement - Media, Telecoms, IT, Entertainment

To print this article, all you need is to be registered or login on Mondaq.com. All kinds of announcements and advertisements done within municipal borders and adjacent areas are subject to Announcement and Advertisement Tax. Natural or legal persons, who make the advertisement on their or other s behalf, are considered as taxpayers of the relevant tax. Advertisement companies, who conduct announcement and advertisement works on behalf of others, are liable to pay the taxes of announcements and advertisements on taxpayers behalf. Announcement and Advertisement Tax payments can be made through registered municipalities e-municipality system and related banks. As per the Law on Municipal Revenues numbered 2464, and articles

Sales Promotion And Equal Access To Health Services - Food, Drugs, Healthcare, Life Sciences

ESMA Issues Public Statement On Third-country Firms Marketing In The EU - Finance and Banking

The European Securities and Markets Authority ( ESMA ) has, on the 13 th January 2021, issued a public statement to remind firms of the MiFID II requirements on the provision of investment services to retail and professional clients by third country investment firms. According to MiFID II, a third country firm may provide investment services to EU-based retail or professional clients without the requirement to establish a branch within the EU, where the service is being sought by the client at its own exclusive initiative. ESMA has noted some questionable practices following the end of the UK transition period on the 31 st December

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