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SMU Lexicon: The Supremacy of the “Taxpayer-Intentions” Approach to the Capital-Income Divide: GBG v The Comptroller of Income Tax
Taxation

Reading Time: 6 minutesIntroduction The Income Tax Board of Review (“ITBR”) decision in the 2016 case of GBG v The Comptroller of Income Tax[1] (“GBG”) has shed some light on the conditions that must be fulfilled before the costs of debt may be deducted against taxable income. More importantly, it establishes the legal principle that whether expenditure is […]

Lawyer Feature: Yvette Anthony from Braddell Brothers
Features,Lawyer Features

Reading Time: 6 minutes“Everyone feels that (fighting) disputes are glamourous, you show up dressed up with your court bag, and that is one of the biggest misconceptions.” Asia Law Network sits down with Yvette Anthony, Partner, Litigation and Arbitration Counsel at Braddell Brothers LLP, and also a newly minted mum of one. Yvette has over nine years of […]

Hong Kong: A blow to the giant – Adidas loses trademark battle against Shoe Branding Europe BVBA
Business,Intellectual Property

Reading Time: 5 minutesIntroduction On 19 June 2019, The European Union General Court (the “General Court”) dismissed the appeal application filed by Adidas and upheld the decision of European Intellectual Property Office (“EUIPO”)’s Second Board of Appeal that, among other things, Adidas’ signature mark of parallel equidistant stripes lacks the distinctiveness required for it to be qualified for […]

Why was McDonald’s “BIG MAC” trade mark revoked in Europe?
Business,Intellectual Property

Reading Time: 4 minutesIntroduction In the European Union Intellectual Property Office’s (“EUIPO”) decision in Supermac’s (Holdings) Ltd v McDonald’s International Property Company, Ltd dated 11 January 2019, the EUIPO revoked McDonald’s rights in respect of the trade mark “BIG MAC”. The reason for the decision was that McDonald’s had failed to provide sufficient evidence to the EUIPO to prove that […]

Advertising and promoting your business: What’s legal?
Business,Business Advice

Reading Time: 5 minutesAdvertisements in Singapore are generally self-regulated by industry. This role is performed by the Advertising Standards Authority of Singapore (ASAS), and the Singapore Code of Advertising Practice (SCAP). The SCAP is not legally binding. However, this does not suggest that all forms of advertising practice are condoned. Consumers of advertisements and advertisers themselves act as […]

SMU Lexicon: Versloot Dredging: Time for Singapore to follow the tide?
Business,Insurance

Reading Time: 13 minutesIntroduction The traditional common law position in the field of insurance has always been biased towards the insurer, where insurance doctrines have been “inflexibly applied in favour of insurance companies.”[1] This has been noted in several instances, such as the insured’s duty of non-disclosure, the interpretation of insurance policies, and in the context of fraudulent […]

Feature with Tan Ken Hwee, Chief Transformation and Innovation Officer, Office of Transformation and Innovation
Features

Reading Time: 7 minutes“Inertia and complacency are probably the biggest threats at this time. There is a tendency to delay change until “tomorrow”. As they say, those who snooze will lose.” Tan Ken Hwee, currently the Chief Transformation and Innovation Officer for the Singapore Judiciary, first joined the Attorney-General’s Chambers (AGC) in 1995 as State Counsel and Deputy […]

Thailand: Know Your Rights Before Buying A Residential Unit In A Mixed-Use Project
Properties and Real Estate,Regional Law,Tenants and Landlords,Thailand

Reading Time: 7 minutesLiving in the heart of a populated city or its periphery, close to important transport links, is a trend we are seeing more and more of in the major cites of Asia. Property developers in Thailand are responding with developments along these lines. The limited space around the city centre, rising land prices, and the […]

SMU Lexicon: Singapore’s Approach Towards Adopting the Multi-Factorial Approach in Insolvency Proceedings
Business,Insolvency,Investments,Legal Updates

Reading Time: 5 minutesIntroduction In cross-border insolvency, there are two contrasting approaches. On the one hand, there is the territorial approach, focused primarily on the interest of the local creditors.[1] On the other, there is the universal approach, where one court leads the administration of the insolvency proceedings, and other courts cooperate with the main action.[2] For the […]

Feature with Celia Sia, Director, Hub Services, Singapore Economic Development Board
Features,Lawyer Features

Reading Time: 4 minutes“I try to learn from everyone I encounter… When I observe someone do something great, I ask myself, how can I do that or be that as well?” Celia Sia, a former lawyer at Rajah & Tann, left practice to join the Economic Development Board (EDB). She was subsequently seconded to the Ministry of Law […]

Variation of a Mareva injunction may not override legitimate interests of third parties
Criminal and Litigation,Hong Kong,Regional Law

Reading Time: 6 minutesIntroduction In Securities And Futures Commission v Mo Shau Wah And Others [2018] 3 HKLRD 356, the Court of Appeal (“CA”) dismissed an appeal brought by Mo Shau Wah (“Mo”) in relation to a Mareva injunction obtained against her in proceedings brought by the Securities and Futures Commission (“SFC”), against the dismissal of her application for an […]

Vietnam Legal Update: Proposed Solar Feed-In-Tariffs
Business,Environment

Reading Time: 3 minutesOn 3 May 2019 the Ministry of Industry and Trade of Vietnam (the “MOIT”) submitted to the Prime Minister a draft decision intended to replace Decision No. 11/2017/QD-TTg of the Prime Minister on mechanisms for the encouragement of development of solar power, dated 11 April 2017 (“Decision 11”). In response to this submission, the Prime […]

Personal

Harassment Complaints: What Companies Should Know & Do

Reading Time: 7 minutesIn early March 2019, Parliament announced that the Tripartite Alliance for Fair and Progressive Employment Practices (TAFEP) would provide more resources to help both employees and employers tackle workplace harassment[1]. Although not widely discussed, harassment does take place in Singaporean workplaces. It is important to understand that workplace harassment can affect anyone; whether male or […]

Business

[Part 1] Interview Feature with Ban Jiun Ean, Executive Director of Singapore Mediation Centre

Reading Time: 6 minutesMr Ban Jiun Ean began his tenure as Executive Director of the Singapore Mediation Centre on 1 July 2019. “The Singapore Convention on Mediation is a watershed in the Singapore’s Alternative Dispute Resolution scene…we see online dispute resolution as a key part of the future.” In this 2-part series, a firm believer in the value […]

Gabriel The

Gabriel The (pronounced TAY) is passionate about building a mission-driven company with a clear and focused goal to make significant impact in people’s lives. He runs marketing at AsiaLawNetwork and also leads content strategy.

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