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Tenet Researchs/Tenet Reports
07/23 2024

Analysis of Compliance and Audit Points for Listing Holding Companies

A holding company, that is, it basically does not operate specific businesses by itself, and its main income and profits basically come from the subsidiaries in the consolidated financial statements. According to public channel searches, cases of successful listings of holding companies have not been uncommon in recent years. Among the more typical types are holding companies registered and established overseas with their main business entities located within China (such as Beijing Novogene Biotech Co., LTD., which was listed on the STAR Market on September 21, 2022, and China Resources Microelectronics Co., LTD., which was listed on the STAR Market on February 7, 2020). And group holding companies (such as Liaoning He's Eye Hospital Group Co., LTD., which was listed on the Growth Enterprise Market on March 22, 2022, and Zhongshan Huali Industrial Group Co., LTD., which was listed on the Growth Enterprise Market on April 26, 2021).

07/23 2024

Discussion on the Determination of the crime of False Advertising under the Background of the special campaign against

"Pension fraud" is a kind of illegal and criminal act that has emerged in recent years, specifically targeting the elderly. This article focuses on the social background of frequent fraud targeting the elderly and explores the application of the crime of false advertising in crimes related to fraud targeting the elderly. By analyzing the differences between the crime of fraud and the crime of false advertising, combined with successful defense cases, the determination ideas of the crime of false advertising are explored.

09/06 2023

天衡人文 | 酱香拿铁

昨天,在台风的掩护下一滴白酒无缝对接了一杯咖啡世界瞬间惊艳起来,一阵热闹是,手握一杯咖啡的情调是,一滴白酒明目张胆在调情是,一滴白

09/02 2023

天衡人文 | 一封律师函与三万里长安

一封律师函,要求电影《长安三万里》的创作者就多处情节明显与历史严重不符,赔礼道歉——万里之外,有个爱好隋唐史的律师表示十分诧异。(

09/01 2023

天衡研究 | 关于公司减资流程的体系化研究

司法实务中,非诉律师更多接触投融资业务,即外部投资人以溢价增资的方式取得标的公司的相应股权,更多考虑公司增资须关注的法律问题,而较

08/29 2023

天衡观点 | 数据资产“入表”核心问题快问快答

前言2023年8月21日,经过半年多的征求意见,财政部正式对外发布《企业数据资源相关会计处理暂行规定》(下称《暂行规定》),对数据资源的

08/25 2023

天衡研究 | 建立“律联网”的若干想法初探

内容提要:随着科技大潮的不断推进和深入,作为传统的法律服务业,如何结合最新科技手段,来改变整个行业科技创新不足,笔者提出了律联网的

08/22 2023

天衡研究 | 中国台湾籍自然人投资大陆企业的股权架构分析

前言中国台湾地区颁布了台湾地区与大陆地区人民关系条例及其实施细则、在大陆地区从事投资或技术合作许可办法在大陆地区从事投资或技术合作