2022年10月30日，全国人民代表大会常务委员会发布了《妇女权益保障法》的修订版本（以下简称“修订版本”），并将于2023年1月1日起生效。该修订版本从保障妇女的人身和人格权益、文化教育权益、劳动和社会保障权益、财产权益、婚姻家庭权益以及所提供的相应救济途径等方面对原有内容做了进一步的更新，并提出了许多新的要求。《妇女权益保障法》的更新对企业用工管理提出了新的要求，企业应当尽快按照该法律的规定调整自身的规章制度，以避免该修订版本生效后的法律风险。

在跨境重组交易中，如果涉及到中国公司的股权被转让，不论转让方是外籍个人还是外国公司，亦或者中国公司的股权是以何种方式被转让，直接转让还是间接转让，可能都会触发转让方在中国的纳税义务。本文通过案例具体介绍税收居民身份如何对跨境重组交易安排产生影响。

With rapid development of automobile electrification in recent years, automotive components and parts are being rapidly updated and iterated, especially core components and parts in connection with battery and battery management system. In general, automotive OEMs tend to subcontract part of such R&D to parts suppliers equipped with relevant knowhow, which has been a common R&D model. In the course of R&D, the suppliers would generally bear high R&D costs and other upfront investments, which would be amortized in purchase orders of parts formally placed by automotive OEMs after mass production. Under the above cooperation model, automotive OEMs are in a strong business position. If a pro-ject contract specifies no agreement on amount and payment of R&D, the suppliers might face high legal risks. Especially in the era when an increasing number of companies enter into NEV industry, many of such companies are incapable of affording tens of billions of investments in manufacturing vehicles, making it impossible to complete manufacture or mass production of ve-hicles or causing suspension of certain project. The following is an analysis of how such suppliers should claim R&D and other upfront costs against automotive OEMs in case of early termination of automotive parts R&D projects.