A foreign-related representative office usually refers to the permanent representative office of a foreign (regional) enterprise, that is, an office established by a foreign enterprise in Chinese mainland to engage in non-profit activities related to the business of the foreign enterprise (hereinafter referred to as "Representative Office"). Setting up a Representative Office provides an opportunity for foreign companies to gain an in-depth understanding of the Chinese market at a lower cost. On this basis, some foreign enterprises choose to invest in setting up subsidiaries after recognizing the potential of the Chinese market to further cultivate the Chinese market; However, some foreign companies have decided to suspend their development of the Chinese market due to factors such as the epidemic. Whatever the purpose, in recent years, many foreign enterprises have chosen to close and deregister their Representative Offices, which inevitably involves the severance of Representative Office employees in the process. This article intends to examine the special employment mode of Representative Offices to provide readers with guidance on common problems encountered in the process of employee severance.

随着互联网和移动互联网革命的推进，人工智能(Artificial Intelligence，“AI”)进入高速发展阶段。医疗产品直接关系公众的人身健康，为了确保产品安全有效，监管部门在面对创新技术与产品时始终保持高度谨慎的态度，使得相关医疗产品在投入市场前往往需要在行政程序中花费大量的时间。本文旨在梳理AI医用软件的认定，以帮助企业对软件的性质与管理类别进行定位，为后续的行政审批扫清障碍。

As the end of the year approaches, many multinational companies are now preparing for a new round of budgets for next year and even the year after.Given that labour costs are one of the most important considerations in annual budgets and that many MNCs have lots of expa-triates.As a general introduction, we would like to address the impact of Chinese Individual Income Tax ("IIT") on expatriates in China in the following areas so that MNCs and expatriates can plan better from a tax perspective.