With Fang Felton, Barry Genkin, Joanna Jiang, Daniel Lee, Jeffrey Rinde, Kristi Lynn Swartz, Justine Wang, Janice Wong
On November 16, 2011, the Ministry of Finance ("MoF") and the State Administration of Taxation ("SAT") jointly released the Notice on Promulgation of the "Pilot Scheme for Replacing Business Tax with Value-Added Tax" ("Circular 110").