UPDATED 3 AUGUST 2020

Updates marked with *

Updated: Ireland, Israel

We take a look at some of the recent emergency legislation and measures implemented by various nations around the world in response to COVID-19. As this is a rapidly developing crisis, please ensure you keep a close eye on the Lexology Coronavirus hub page for the most up-to-date information.

近期，北京市税务局发布了《关于进一步推进破产便利化 优化营商环境的公告》（2020年第4号，下称“4号公告”）、上海市高级人民法院与上海市税务局印发《关于优化企业破产程序中涉税事项办理的实施意见》（沪高法〔2020〕222号，下称“222号文”），旨在明确破产程序中的涉税事项，充分发挥破产制度在规范市场主体退出方面的重要作用。

破产是解决企业产业深层次矛盾，优化资源配置，提升企业产业质效的重要法治途径。破产程序中涉税事项的处理是重要一环，妥善处理破产事宜无法忽视涉税问题。实践中，我们作为税务律师也经常能接到破产程序中涉税事项的咨询，部分案件中涉税事项甚至成为左右破产程序能否顺利推进的重要因素，其中不乏争议的问题，部分问题可以从两份文件中找到答案或启示，我们在此结合两份文件的亮点与重点，对于破产程序中的涉税相关事项做简要梳理，并探讨合理应对之策。

一 非正常户、发票问题的解决

In addition to cases that are similar to those the previous two batches concerning enforcement against enterprises over pandemic prevention and control materials, the 13 cases in this third batch also contain examples of enterprises not in the pandemic prevention and control materials business resuming work and production. The cases fully shows how the courts used the Internet and telephones to coordinate and negotiate enforcement during the epidemic, thereby keeping public order, minimizing losses and achieving wins for multiple parties.

The ongoing COVID-19 pandemic has profoundly reshaped the global business landscape. Some companies that only months ago seemed unstoppably profitable have been brought to an existential brink by extended lockdowns, supply chain failures, and other obstacles caused by the pandemic. Other companies who have experienced less disruption (or in some cases windfalls) stand at the threshold of opportunity even as they prepare themselves for the challenges of the 'new normal'.

Introduction

The past decade has witnessed a significant increase in cross-border commerce involving Chinese companies. If these ventures fail, a common dilemma for our clients has been which jurisdiction they should focus their efforts on when enforcing their rights. As we explain below, the success of a cross-jurisdictional recovery claim can often depend on the important tactical decision of focusing on the correct jurisdiction(s) at the outset.

Identify all relevant jurisdictions

近日，香港高等法院原讼法庭夏利士法官在深圳市年富供应链有限公司 (以下简称“深圳年富”)的破产案件（[2020]HKCFI 965）中 (为表述方便，香港公司清盘在本文亦称为“破产”)(以下简称“深圳年富案”)，再次承认和协助了内地的破产程序及破产管理人身份。这是继上海华信国际集团有限公司([2020]HKCFI 167) 的破产案件(以下简称“上海华信案”) 后，香港法院第二次承认和协助内地的破产程序及破产管理人身份。

近半年来，香港法院已经在两起案例中认可了内地法院指定的破产管理人身份并提供司法协助，这不仅进一步巩固了香港法院对内地破产管理人承认和协助的相关法律原则与实务，更适应了内地和香港在破产程序中相互协助的需求，对两地跨境破产协助具有重要的参考价值。

本文将简要介绍香港跨境破产协助的法律要点：

面对疫情所造成的严重冗员和经营危机，部分公司可能最终不得不选择提前关闭。针对提 前解散牵涉的两个重要方面，即员工遣散以及后续清算，我们在本文中从劳动法和公

Shenzhen Everich Supply Chain Co, Ltd (in Liquidation in the Mainland of the People's Republic of China) [2020] HKCFI 965 (date of judgment: 4 June 2020)

For the second time the Hong Kong Court has recognised a PRC winding-up proceeding and granted assistance to the administrator of a PRC company appointed by a PRC Court. The Hong Kong Court also granted the administrator an express right to take control of the company's subsidiaries in Hong Kong.

Background

On March 31, 2020, the Supreme People’s Court released the Cases on National Courts Protecting the Resumption of Work during the Epidemic Period (Second Batch) in showing how the courts took judicial action in cases involving corporate reorganization and bankruptcy, using measures such as extending the reorganization plan implementation deadline, the use of trusts to maintain business operations and others so as to help them through those difficult times, protect the rights of the bankrupt entity and its creditors, and provide support to medical supplies for the epidemic period, thereby ach

最高人民法院於2020年3月31日發佈全國法院服務保障疫情防控期間復工複產民商事典型案例(第二批)，其中體現了法院在疫情防控期間，進行司法作為，就企業的破產重組、破產清算等案件，通過延長重整計畫執行期、在重整進程中運用託管的方式維持企業的持續運營等方式，體現了法院充分發揮司法職能，積極挽救困境企業，保障破產企業及其債權人的合法利益；為疫情期間醫療防護物資的供給提供了支援，實現了債權人、債務人和社會防控的多方共贏，本文將選取其中兩個典型案例作簡要介紹。