Most Recent Articles
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 […]
Identity theft: What can you do? What does it mean to have your identity taken?
Reading Time: 5 minutesA recent survey by cyber security company McAfee found that only one in three Singaporeans ranked protecting their identity as their top cyber security priority. In today’s age of technology, people have become all the more vulnerable to cybercrimes, with identity theft being especially prevalent. Anyone can be a victim of identity theft, yet so […]
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。
Cambodia Real Estate Update: Annual Tax Compliance and Transfer Pricing
Reading Time: 4 minutesRegistered taxpayers in Cambodia are now in the process of completing their Annual Tax on Income (“TOI”) declarations for the 2018 tax year. This applies equally to those entities that hold real estate in Cambodia and we provide below some of the key tax issues that those entities should be aware of when submitting their […]
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。
What do you need to know about the new Geographical Indications (GI) Registry?
Reading Time: 3 minutesOn 1 April 2019, Singapore’s Geographical Indications Rules 2019 will come into operation. The Rules, implementing the Geographical Indications Act 2014, create a new Registry of Geographical Indications administered by the Intellectual Property Office of Singapore (IPOS) to enable producers of wines and spirits and of selected categories of agricultural products and foodstuffs, as well […]
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 […]
Lawyer Feature: Lijun Chui from Clifford Chance Pte Ltd
Reading Time: 4 minutesFeatured as one of Singapore’s top 20 aged 40 or under, Lijun Chui heads the cybersecurity practice for Clifford Chance Singapore. Locally, Lijun advises banks on financial service regulatory matters and corporations on data and cybersecurity regulations. She also regularly advises and acts for foreign investors on cross-border commercial disputes. We speak with Lijun about […]
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 […]
Countering Workplace Sexual Harassment in Singapore
Reading Time: 9 minutesThe Story In 60 Seconds There’s no specific law in Singapore that directly addresses sexual harassment in the workplace. However, the Penal Code and the Protection from Harassment Act (POHA) provide measures that cover both physical and non-physical forms of sexual harassment. While no official statistics on the number of sexual harassment cases exist, the […]
Blockchain dispute resolution: a better alternative for the decentralised world?
Reading Time: 5 minutesWith the recent judgment by the Singapore International Commercial Court on the wrongful reversal of Bitcoin and Ethereum trades by a centralised exchange operator[1], we are beginning to see blockchain technology slowly creeping into traditional dispute resolution. That dispute, however, was only capable of being adjudicated through traditional legal means because the relevant transactions occurred […]
Personal
SMU Lexicon: A Non-parent’s Maintenance Obligation
Reading Time: 7 minutesIntroduction Imagine you marry someone with a child from a prior relationship. Initially, you do not mind caring for this child. Then, your marriage sours and you no longer want anything to do with your spouse or the child. However, can your initial conduct of caring for the child unknowingly saddle you with a legal […]
Business
Singapore’s latest push as a restructuring and insolvency hub – Amendments to SICC rules
Reading Time: 3 minutesSingapore has earned a budding reputation as a hub for debt restructuring and insolvency in Asia, with its transparent legal system and judicial expertise. This growth can also be attributed to enduring efforts to innovate and reform. To enhance Singapore as a forum of choice in international restructuring and insolvency proceedings, the Rules of Court […]
Most Common and Confusing Legal Words (Legalese) Explained Simply 
Pornography: How Legal is it in Singapore? 
What’s the difference between advocates, solicitors, barristers, counsels, notaries, lawyers and att... 
“Traditional” vs. “Design and Build” Contracts: What’s the Difference? 
Can WhatsApp messages be used in court in Singapore? 
What is the difference between paid up and authorised capital? 
Media Law 101: Do you need permission to take photos? -
A Summary of “The Rule Of Law” by Tom Bingham: Part 1 
What constitutes acceptance of a contract? - A Guide to Understanding a Variable Capital Company (VCC)
