Das Scheingeschäft nach dem chinesischen Allgemeinen Teil des Zivilrechts
DOI:
https://doi.org/10.71163/zchinr.2017.299-301Abstract
Sham transactions under the Chinese General Provisions of Civil Law
Effective 1 October 2017, the General Provisions of Civil Law have for the first time implemented a rule concerning sham transactions in the P.R. China. The rule, which is identical to the corresponding German rule, sets forth the importance of the parties’ real intention for the validity of a legal agreement. The practical impact remains to be seen. Doctrinally, however, the rule is a welcome addition.
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