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  "documentTitle": "TAL Education Group (TAL)",
  "authorId": "51_Muddy_Waters",
  "authorName": "Carson C. Block",
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  "presentationDate": "2018-06-13 00:00:00",
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  "notes": "Includes a company profile for Guangzhou Shujia Educational Technology Co and specific evidence regarding email addresses and domain registrations linking Shujia to TAL.",
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      "text": "Shujia's SAIC filing shows multiple indicia that TAL had effective control of the entity when Changing Edu purportedly owned GZ 1-1.",
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      "text": "的高端品牌。先后在北京、上海、广州、深圳、天津、杭州、成都、西安、南京、武汉、苏州、郑州等地成立分支机构...",
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      "text": "TAL’s ongoing involvement in recruiting teachers for GZ 1-1 is another indicator that TAL never really relinquished control of its GZ 1-1 business.",
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      "kind": "paragraph",
      "text": "企业介绍: Guangzhou Shujia Educational Technology Co (aka Guangzhou Aizhikang) Intro: 广州塾家教育科技有限公司 (即广州爱智康) 简介 爱智康广州分校是一家中国领先的教育科技企业...",
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      "text": "8. Shujia’s SAIC filing shows multiple indicia that TAL had effective control of the entity when Changing Edu purportedly owned GZ 1-1.",
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      "text": "Shujia was established in May 2015, about three months before the officially stated date for the transfer of GZ 1-1 to Changing Edu. Not long after the transfer, TAL’s fingerprints are in evidence in Shujia’s SAIC file.",
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      "kind": "paragraph",
      "text": "The first piece of evidence comes in Shujia’s 2015 and 2016 SAIC filings. Both Shujia’s 2015 and 2015 SAIC Annual Reports display a TAL e-mail address as its contact email: gzzk_xb@100tal.com. They also show the website Shujia reported as its company website was: http://gz.jiajiaoban.com. The jiajiaoban.com domain is a TAL-owned domain.",
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      "kind": "source-note",
      "text": "129 TAL FY2016, 20-F, p. 53. www.jiajiaoba.com The different cities using this domain are each given a two-letter prefix based on the cities’ initials. Guangzhou’s is “gz”, making it http://gz.jiajiaoban.com; Shanghai is http://sh.jiajiaoban.com; Tianjin is http://tj.jiajiaoban.com; etc.",
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      "text": "工商信息: Aizhikang is under the flag of Haoweilai (previosly known as Xueersi) 法人: 刘常科 Legal Rep: Liu Changke 注册资本: 100万人民币 企业类型: 其他有限责任公司 经营状态: 存续 登记机关: 广州市越秀区工商行政管理局 规模: 500-1000人 行业: 教育/培训/学术/科研/院校",
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