Gan Wang

Corporate Law

• Advised The Coca-Cola Company with respect to the complex reorganization of Coca-Cola Bottlers Manufacturing Holdings Limited (“CCBMH”). CCBMH, a joint venture entity founded by The Coca Cola Company (through two subsidiaries) and subsidiaries of Swire Group and COFCO (China’s largest state-owned food and agriculture company), through multiple subsidiaries provides preparation and packaging operations in relation to Coca Cola’s still beverages business across Mainland China. On completion of the transaction, the multiple subsidiaries of CCBMH in Mainland China will be transferred to and owned by Swire Group and COFCO, respectively, and The Coca-Cola Company will start its franchise partnership with Swire and COFCO regarding the still beverage bottling system in Mainland China.
• Represented a Chinese health products distributor in selling its retail business operations in China to Canadian brand owner.
• Represented a biotech start-up company with US-China background in its series-A fund-raising in China.
• Represented a French listed sports industry group in its acquisition of a sports facilities company in China.
• Represented a Chinese private optical products company in its sale of equity and assets to a US optics company.
• Represented a French medical device company in its joint venture project with a Chinese GEM listed medical products company.
• Represented a French children’s garments company in its divesture of its China business.
• Represented a Chinese biotech company in its acquisition of a Belgian medical devices company including its US subsidiary.
• Represented a Chinese wine industry fund in its acquisition of several vineyards in Bordeaux France.
• Represented a French children’s book press in its equity financing from a large Chinese State-owned publishing house.
• Represented a Chinese listed company in its acquisition of assets and business of a French non-ferrous metals processing company in the process of liquidation.

Tax Law

• Provided tax advice to a US group in machinery in divestiture of its subsidiaries in China under the PRC Tax Announcement [2017] No. 37.
• Advised multiple US companies with respect to permanent establishment issue under the US-China tax treaty.
• Advised and represented before Chinese tax authorities a French transportation group in its indirect equity transfer of China-related interest under the PRC Tax Circular [2009] No. 698 and Announcement [2015] No. 7.
• Advised and represented before Chinese tax authorities a French automobile parts group in its internal corporate reorganization in China in application of special tax treatment under the PRC Tax Circular [2009] No. 59 and Announcement [2015] No. 48.
• Advised and represented before Chinese tax authorities a Hong Kong technical company controlled by a European company in its non-resident business income taxation in China in application of tax treaty.
• Advised and represented before Chinese tax authorities a French industrial equipment manufacturer’s subsidiary in China in response to issues found in its annual final settlement of Enterprise Income Tax.