literature Mainland China English original

China's Variable Interest Entities in Context: Past, Present and Future

Contextual account of China's VIE structure, using the Sina/NASDAQ model and anticipated foreign-investment law changes to analyze contractual control.

Use It For

Use this as a practical structural map before students analyze current negative-list and overseas listing rules.

Teaching Notes

It helps students separate entity formation, control rights, listing vehicles, and foreign-investment restrictions.