Decoding Chinese Law in U.S. Courts: The Logic of Extra-Legality

U.S. courts and regulators often face challenges in interpreting Chinese law, as actual regulatory practices frequently diverge from formal legal provisions. This article argues that a strictly formalist approach that relies solely on legal text is inadequate. Instead, U.S. authorities should adopt an extra-legality framework, which considers how Chinese law functions to reinforce political authority while maintaining a legal façade. The article further illustrates the application of this approach through a case study of the Holding Foreign Companies Accountable Act (HFCAA), which pro- vides a more nuanced and realistic understanding of Chinese regulatory practices surrounding U.S. access to audit work papers.