The law on demotions in Hong Kong

Reading Time: 3 minutesA demotion normally involves a reduction in rank or status, or a decrease in job responsibilities and/or salary. An employer may wish to demote an employee for a variety of reasons including poor performance, capability and/or as an alternative to termination. Regardless of the reason for the demotion, an employer should be careful when demoting […]

Vietnam: May the buffalo sue the tractor?

Reading Time: 5 minutesThe panel hearing the case between Vinasun and Grab appears to be taking the more prudent approach before giving a ruling. It has adjourned the first-instance hearing until 22/11/2018; to have more time to verify and collect evidence before providing its conclusion regarding the alleged VND41 billion damage suffered by Vinasun. However, whatever the result […]

Thailand Tax Alert: Thailand Moves to Revoke ROH, IHQ and ITC Tax Incentive Programs

Reading Time: 2 minutesIn compliance with the obligations to implement OECD/BEPS reforms, Thailand’s Cabinet has just announced the complete cancellation of all tax benefits granted under three longstanding and significant BOI incentive programs: Regional Headquarters (ROHs), International Headquarters (IHQs), and International Trade Centers (ITCs). According to the attached translation of the official announcement, all tax incentives granted under these programs […]

香港:第二次机会──推翻认罪答辩的法律原则

Reading Time: 1 minutes在某些罕见情况下,被告人虽然有代表律师,但在作出认罪答辩前未获其律师提供适当意见(或被告人并无代表律师),则被告人可能需要以认罪答辩含糊为由,申请推翻其答辩。在最近HKSAR v Chan Chi Ho Lincoln [2018] HKCFA 64一案中,终审法院澄清了规管法院就被告人申请推翻认罪答辩而行使酌情权的原则。

Vietnam: “Battle” against plastic carrier bags: Experience from England

Reading Time: 5 minutesIncreasing the environmental protection tax rate in regards to production from VND40,000 up to VND200,000/kilogram of produced plastic carrier bags as drafted by the Ministry of Finance appears to only make an impression on figures. Since the end of the period of 2014-2016, during a training course at a UK university, I have witnessed an […]

香港:兼职引发的法律问题

Reading Time: 1 minutes不少香港公司规定,雇员若未作出披露或未经同意从事兼职,即属违反合约,可能会面临纪律处分、解雇,甚至被起诉索偿。兼职亦可能触犯《防止贿赂条例》内的刑事罪行。

雇佣合约或人力资源政策须列明准则,规定雇员就其收受的利益及任何外间薪酬(包括兼职)作出充分披露,以及订明审批权谁属。就相关政策提供培训、加深雇员的认识、制订审批权,以及建立申报外间工作的机制都是关键所在。

Cambodia Tax Alert: Use of Khmer Riel in Tax Invoices

Reading Time: 2 minutesNotification 4908 issued by the General Department of Taxation (GDT) on the 18th of March 2019 requires all registered taxpayers in the self-assessment taxation regime in Cambodia to now provide the total amounts, in tax invoices that they issue to customers, in Khmer Riel (KHR). For completeness the itemized amounts in a tax invoice do […]

Vietnam: Work Permit – The Key Point in Resolving Labour Disputes with Foreign Employees

Reading Time: 9 minutesOne of the requirements for foreigners to work in Vietnam is to be granted a work permit by the competent Vietnamese authorities (Article 169.1.(d) of the 2012 Labor Code).  However, due to the practical, day-to-day demands of business, many companies do not comply with this regulation and often sign labor contracts with foreign employees without […]

Philippines Legal Alert: Philippines Overhauls Corporation Law to Aid Business

Reading Time: 3 minutesContributed by Ocampo & Suralvo Law Offices Aiming to provide a more business-friendly environment and boost the competitiveness of the economy, the Philippines recently enacted Republic Act No. 11232 or the Revised Corporation Code, which replaces the old code. Under the old law, a corporation’s maximum term of existence was 50 years. Even though this […]

香港:在甚么情况下法院才会批准共同管养权的申请?

Reading Time: 1 minutes在近期的婚姻诉讼案件XS对LB [2018] CHKEC 639中,父亲要求拥有与母亲共同管养儿子的共同管养权要求,遭法院驳回,法院认为将儿子的管养权、照顾和管束权颁予母亲,符合儿子的最佳利益,理由是父亲和母亲的感情和沟通基础薄弱,在过去多年来,双方不能在儿子事宜上,有效地沟通和互相合作,而且母亲愿意作出一系列承诺、确认和同意,释除父亲的各种担心。