Cevela Zhou

Senior Legal Consultant

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Cevela Zhou is a senior legal consultant in O’Melveny’s Beijing office and a member of the Tax Practice within the Corporate Department. Cevela has advised clients in a wide variety of transactions involving China, including cross-border M&A, venture capital and private equity investments, initial public offerings, foreign direct investments, tax dispute resolutions, and incentive schemes for executives.

Cevela is familiar with China’s foreign exchange and customs regulatory regime and has practical experience in various transactions involving companies and individuals.

Prior to joining the firm, Cevela worked at Ernst & Young's Beijing office as an auditor before she worked as a tax specialist, where she focused on tax compliance matters.


  • Mandarin Chinese


  • Peking University, Bachelor of Economics
  • Peking University, Masters of Economics and Management

Professional Activities

Bar Exam

  • Passed Chinese Bar Exam


  • “Tax Structuring of M&A in China: Acquisitive Tax-free Reorganization,” China Tax Intelligence (October 2007)
  • “The Next Great Leap in PRC Enterprise Income Taxation: The New ‘Resident Enterprise’ Standard,” China Tax Intelligence (November 2008)
  • “Withholding Tax on Cross-border Payments: The Tax Completion Certificate Going Away Party Begins,” China Tax Intelligence (June 2008)
  • Advised a well-known private equity fund in investing into its portfolio companies which involved PRC assets on tax structuring and compliance issues, reviewing transaction documents and negotiating tax provisions
  • Helped an international private equity fund to solve its tax dispute with tax authority with respect to the disposal of its portfolio company, which constituted an indirect equity transfer under PRC Law, bringing the case to a successful closing
  • Represented a well-known US-based aerospace and specialty materials manufacturer in the sale of a subsidiary in Shanghai which involved bonded goods and equipment under customs supervisions and handling the tax recapture issues
  • Assisted a pre-IPO Chinese company to structure and enforce its equity-based compensation scheme
  • Provided tax advice to a prominent international investment bank with respect to its routine business, from their investments involving QFII, futures, trust, other financial derivatives, investment in portfolio companies, cross-border loans, tax treaty entitlement, etc. to analysis and strategy for a post-acquisition dispute
  • Conducted tax due diligence and advised companies and underwriters with respect to tax disclosures for IPOs and ongoing public filings
  • Advised a listed US-based leading IT technology company on tax planning strategy for its entry into China
  • Advised an international hotel management company on their global hotel franchise agreements and handled foreign exchange remittance issues