SMU Lexicon: The Protection of Contractual Interest – A Comparison between Singapore and Taiwan

Reading Time: 9 minutesIntroduction This paper will compare the contract laws of Singapore and Taiwan in the following areas: the extent to which contractual performance interest is protected; and how remedies of breach of contract are justified and awarded. Sources of contract law in Singapore and Taiwan  Singapore as a former British colony The law of contract in […]

Commentary: Trade Marks in Singapore [Samsonite IP Holdings Sarl v An Sheng Trading Pte Ltd [2017] SGHC 18 ]

Reading Time: 5 minutesMost trade mark owners get frustrated when, legally, it is not possible to stop a parallel importer from importing and selling genuine goods in Singapore. Parallel importers are protected by the defence of exhaustion of rights under section 29(1) of the Trade Marks Act (“TMA”). Earlier this year, a case dealing with this very issue […]

Post Keppel O&M: Don’t Be Next!

Reading Time: 12 minutesSingapore has long been known for low levels of corruption. In 2017, Singapore was ranked the 6th least corrupted country in the world based on the Corruption Perceptions Index 2017[1], a research done by Transparency International. However, this does not mean that Singapore is free from corrupt practices, with the recent Keppel Offshore and Marine […]

Thailand Legal Alert: Essential Differences Under Thailand’s New Competition Law

Reading Time: 6 minutesThailand was one of the first ASEAN Member States to enact a competition law with the Price Fixing and Anti-Monopoly Act of 1979. However, that legislation was generally accepted to have been ineffective in relation to competition law enforcement and was replaced by the Trade Competition Act B.E. 2542 (1999) (“Old TCA”). The Old TCA came into […]

SMU Lexicon: Further amendments to the Companies Act: Annual General Meeting and Annual Returns Filing Requirements

Reading Time: 6 minutesIntroduction In 2017, the Companies Act[1] (“CA”) underwent another round of reform. Among the new legislative changes are the modifications of the statutory requirements for the annual general meeting (“AGM”) and annual returns (“AR”) filing.[2] These modifications should minimise the regulatory burden on companies in two ways.[3] Firstly, there will be new and more straightforward […]

Lao PDR Tax Alert: New Amended Law on VAT

Reading Time: 5 minutesThe Amended Law on Value Added Tax Law (No. 48/NA, dated 20 June 2018) (“Amended Law on VAT”) was posted on the Lao Official Gazette on 4 December 2018 and is effective from 18 December 2018. We summarize in this client alert the key important points to note from the Amended Law on VAT. 1.       […]

Changes to Singapore’s Goods and Services Tax Regime – What do you need to know?

Reading Time: 4 minutesIntroducing Overseas Vendor Registration and the Reverse Charge Mechanism. In October 2018, the Goods and Services Tax Act was amended so that Goods and Services Tax (“GST”) in Singapore will extend to imported services from 1 January 2020 onwards. Starting from 1 January 2020,[1] GST will be introduced on imported services via: an Overseas Vendor […]

Thailand Tax Alert: Thai Government Announces New International Business Center (“IBC”) Tax Incentive

Reading Time: 3 minutesOn 28 December 2018, the Thai Revenue Department (“TRD”) announced a new program of tax incentives through the issuing of Royal Decree No.674 (“RD 674”). Key points of RD 674 Section 3: Definition of IBCs Section 4, 5 and 6: PIT at 15% for foreign nationals working for IBCs and their required qualifications Section 7: […]

Singapore Trade Marks – New Yorker S.H.K Jeans GMBH & Co. KG Succeeds on Partial Revocation Against Daidoh Limited’s Registered Mark – New Yorker S.H.K Jeans GMBH & co. KG V Daidoh Limited [2017] SGIPOS 16

Reading Time: 5 minutesIn a decision rendered by the Intellectual Property Office of Singapore (IPOS), IPOS ordered for partial revocation against Daidoh Limited’s registered trade mark. (A) Who are the parties involved in this case? (a) New Yorker S.H.K Jeans GmbH & Co. KG (“Applicant”) (b) Daidoh Limited (“Registrant”) (B) What actually happened? On 7 September 2011, the […]

Starting an Online Business in Australia

Reading Time: 3 minutesA QUICK LEGAL CHECKLIST You have a great idea for a product or service, you have your website up and running, and you’re getting ready to go to market online. It’s an exciting time and the last thing you want to think about is your company’s and your website’s legal compliance. But it’s an important […]

Singapore Trade Marks – USA Pro IP Limited’s Applications for Invalidation and Revocation of Monfort Services’ Were Successfully Made Out – Monfort Services SDN.BHD.V.USA Pro IP Limited [2018] SGIPOS 3

Reading Time: 8 minutesIn a decision rendered by the Intellectual Property Office of Singapore (“IPOS”), it has held that USA PRO IP Limited’s applications for invalidation and revocation succeeded on the ground of bad faith and non-use respectively. (A) Who are the parties involved in this case? USA Pro IP Limited (“Applicants”) The Applicants deposed that they are […]