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Investor Presentaiton

Implications for US Managers Marketing Private Funds to Investors in Hong Kong & Mainland China • • • . Intellectual Property Protection Chinese law offers comprehensive protection of patents, trademarks, trade secrets and copyrights, however, there is widespread violation and ineffective enforcement of law. So, the key for any manager seeking to sell products in China is to create and implement a practical and effective action plan. Tax Considerations - A U.S. company may be subject to China's enterprise income tax for certain China-sourced income such as interest, royalties, capital gains, etc. In addition, revenue generated from a licensing arrangement is subject to a business tax in China. Dispute Resolution - While having the Chinese party submit to exclusive jurisdiction in a U.S. court would be the ideal solution, the problem with this approach is that no treaty exists between the two countries to enforce foreign judgments. Labor Law Compliance A U.S. company with employees in China, usually through its Chinese subsidiary, should acquaint itself with the mandatory requirements of this new law, which are very different than what is customary for a U.S. employer. Transfer Pricing In order to compensate your team and allocate appropriate cash flows into your new subsidiary, you will want to know exactly how much cash you can direct to your new Asian operation. Morgan Lewis 20
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