Supreme Court Issues First Dispute Resolution Opinions on AI Issues
Supreme People’s Court (SPC)
China’s Supreme People’s Court has issued its first judicial guidance clarifying liability on topics such as for AI-generated content, personal data processing, consumer protection and autonomous driving. Some key questions remain unresolved, including on copyright ownership and the use of copyrighted works to train AI models. Read more in English about the AI Opinions from the SPC >
Taxation: China Clarifies VAT Withholding Rules for Services Provided by Individuals
Ministry of Finance and State Taxation Administration
Starting from 1 November 2026, entities in China purchasing services from individuals in fields such as R&D, software, a range of creative industries and education will be required to withhold and remit VAT, unless the individuals have already paid the tax. Reporting obligations also apply in certain cases where no withholding is required. Read the full text in Chinese here >
