China's Ministry of Finance and State Administration of Taxation have jointly issued Announcement No. 22 of 2022 and Announcement No. 23 of 2022, which concern the implementation of the Stamp Duty Law of the People's Republic of China. The State Administration of Taxation has further issued related Announcement No. 14 of 2022. As previously reported, the Stamp Duty Law was adopted in June 2021 and entered into force on 1 July 2022, replacing the Interim Regulations on Stamp Duty promulgated in 1988. Announcement No. 22 of 2022 provides rules for specific stamp duty issues including, among others, the stamp duty...