ForTran Partner Ivy Yang spoke at the Shanghai Bar Association on July 21, 2025, delivering a keynote lecture on "Tax Compliance Thinking in Equity Transactions." She shared insights on key compliance challenges, case studies, and practical strategies in structuring equity transactions with tax considerations.
On July 21, 2025, ForTran Law Firm Partner Ivy Yang was invited as the keynote speaker at a seminar hosted by the Corporate Compliance Committee of the Shanghai Bar Association. She delivered a lecture titled “Tax Compliance Thinking in Equity Transactions.”
In her presentation, Ms. Yang drew on her extensive practice in equity transactions and tax dispute resolution to examine key compliance issues. She discussed the convergence and divergence of civil/commercial law and tax law assessments, the differences between accounting treatment and tax determination, the timing of tax obligations, and the application of the “distribution-before-taxation” principle. Using representative cases, she provided systematic insights into these topics.
She also analyzed complex issues including tax obligations in equity transfers, the tax treatment of profit compensation arrangements (earn-out agreements), equity repurchases, and loss carryforwards. Ms. Yang emphasized the importance of incorporating tax compliance considerations into the structuring of equity transactions.
The lecture drew strong participation from lawyers and in-house counsel, and Ms. Yang was widely recognized for her solid expertise and practical experience in financial transactions and tax law.
