On the evening of June 5th, 2019, the 18th Academic Lecture of Peking University Economic Law Forum "Discussion on the Tax Practice of M & A from the Perspective of Dispute” was successfully held in Peking University Law School. The lecture was chaired by Prof. Ye Wei, Director of the Tax Law Research Center of Peking University. The lecturer is Wu Libin, Director and Senior Partner  of M&T Lawyers. Zhang Shouwen, Director of the Institute of Economic Law of Peking University, also participated in the discussion. This lecture attracted many undergraduates from the Peking University Law School, and postgraduates from economic Fiscal and Tax Law majors and other professional students.

Mr. Wu Libin introduced the theme of the lectures in the film industry tax case in 2018, and taught through summarizing the tax management from mergers and acquisitions  and analysising the common corporate income tax, common disputes in corporate income tax, and common tax disputes in mergers and acquisitions. Through case analysis, Mr. Wu Libin has in-depth discussions on the application of special tax treatment disputes during mergers, “reasonable commercial purposes” disputes during cross-border restructuring, non-resident indirect transfer of equity disputes, disputes over the spread of special treatment of state-owned enterprises, and the tax avoidance disputes in relocation of shareholders of listed companies to Xinjiang and equity-related legal issues over gambling agreements and so on.

After that, Mr. Zhang Shouwen gave an incisive summary of the lecture. Zhang Shouwen pointed out that practical problems can lead to theoretical thinking, and analysis the theory of tax law practice in China comprehensively and systematicly, based on the theory of the rule of law, distribution theory, development theory, risk theory, information theory and taxable theory. In the interactive question and answer session, the students closely followed the theme and actively asked questions. Wu Libin lawyer answered the questions of the students in detail and the discussion atmosphere was warm. Through this lecture, the students observed the connection and conflict between the tax law practice and the economic law theory at a close distance, which caused many thoughts of the students.

Translated by: Zhang Guojia

Edited by: Yang Peilong