ForTran Partner Susan Yang Leads Drafting of the Operational Guidelines for Lawyers Conducting Tax Due Diligence in M&A Transactions (2025) (Trial Implementation)-ForTran

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ForTran Partner Susan Yang Leads Drafting of the Operational Guidelines for Lawyers Conducting Tax Due Diligence in M&A Transactions (2025) (Trial Implementation)

October 31,2025

ForTran Partner Susan Yang Leads Drafting of the Operational Guidelines for Lawyers Conducting Tax Due Diligence in M&A Transactions (2025) (Trial Implementation)

To enhance the professional role of lawyers in conducting tax due diligence for M&A transactions, standardize professional practices, and mitigate risks for both clients and legal practitioners, the Financial and Customs Law Committee of the Shanghai Bar Association recently issued the Operational Guidelines for Lawyers Conducting Tax Due Diligence in M&A Transactions (2025) (Trial Implementation) (the “Guidelines”).

The Guidelines was organized and principally drafted under the leadership of Susan Yang, Partner at ForTran Law Firm. Since its release, it has attracted significant attention across the legal and tax communities, with readership exceeding 20,000 views.

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