洞察

尽管蒙古立法规定了调整各种商业实体的法律形式（有限责任公司或LLC、股份公司或JSC和合资企业）。不过，在实践中，私人商人和外国投资者大多更喜欢LLC或JSC。外国法人实体的代表处也很常见。

在会议的框架，格拉塔律师事务所合伙人和北京办公室的主任- Gulnur Nurkeyeva 与GRATA 律师事务所在蒙古的合伙人- Bolormaa Volodya 参加了圆桌会议讨论. 论坛主题为“一带一路"倡议的项目和发展。 会议上还讨论中国的律师事务所在中亚地区存在的效力.

The Government of Mongolia submitted a tax reform to the Parliament in 2018 including revisions to the General Taxation Law (GTL), the Corporate Income Tax (CIT) Law, the Value Added Tax (VAT) Law and Personal Income Tax (PIT) Laws. During the irregular session held on 22 March 2019, the Parliament passed the package of the revised tax laws which will be effective from 01 January, 2020.

The issue of a corporate governance started to receive attention in Mongolia since the year 2000, and it is viewed that development of corporate governance in our country is important for creation of appropriate conditions for sustainable and proper management and organisation of companies, in particularly of publicly listed companies, so that trust bonds between shareholders and companies is maintained and ability of companies to attract investment is improved.

Despite the fact that Mongolian legislation provides for a wide range of legal forms of commercial entities (limited liability company or LLC, joint-stock company or JSC and joint venture), in practice, private businessmen and foreign investors mostly prefer LLC or JSC. Representative office of foreign legal entities is also common