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For Chinese enterprises expanding into the EU market, EU VAT and CBAM represent two non-negotiable core compliance challenges. Precise transaction classification, reasonable Incoterms selection and proactive carbon data management are essential to controlling compliance costs and mitigating risks. 

The Carbon Border Adjustment Mechanism (CBAM) is an EU cross-border carbon cost regulation designed to address climate change, advance green low-carbon development, and ensure fair competition.

Within the EU VAT administration system, identifying whether a transaction constitutes a taxable activity is the fundamental prerequisite for determining obligations such as VAT registration, filing and payment. For Chinese exports to EU, the key focus is to judge whether a transaction qualifies as a VAT-taxable activity in Germany. 

Balancing technical expertise with practical insights, this paper is a go-to resource for navigating your MiKaDiv compliance journey—no matter where your organization currently stands.

In April 2026, the Turkish President and the Minister of Finance brought forward a legislative proposal that we expect to enter into force in the next few weeks.

Foreign institutional investors may find interesting that Korea improves accessibility to the Korean stock market, by relaxing the eligibility requirements for opening a foreign omnibus account (FOA).