China:
涉VIE结构首起司法案例简述：亚兴置业诉安博教育
06 April 2017
Han Kun Law Offices
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长沙亚兴置业发展有限公司（以下称"亚兴置业"）诉北京师大安博教育科技有限责任公司（以下称"安博教育"）其他合同纠纷案（以下称"本案"）的生效判决于2016年11月18日在中国裁判文书网公布后，引起了法律和投资实务界一定的关注。VIE结构作为中国互联网、教育等领域的企业境外融资和上市广泛采用的架构，其法律效力一直是业界讨论和关注的热点。本案审理法院虽然并未对所涉VIE协议的法律效力直接进行裁判，但作为公开披露的首起涉VIE结构的司法案例，为观察我国法院对于VIE结构的司法态度及预测将来司法裁判实践可能的走向提供了难得的素材，值得法律实务界研究和探讨。
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