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 […]
Myanmar Legal Update: Deployment of Employees in Myanmar
Reading Time: 2 minutesEmployment law in Myanmar is still a work in progress. Rather than a single labour code, a patchwork of labour legislation covers different aspects of the employment relationship. Currently, the rules and regulations regarding foreign workers are regularly changing and requirements by the authorities may vary from application to application. We understand that the Ministry […]
Myanmar Tax Update: Significant Changes Under the New Tax Administration Law
Reading Time: 2 minutesOn 7 June 2019, the Union Parliament (“Pyidaungsu Hluttaw”) enacted Law No. 20 otherwise known as the Tax Administration Law (“TAL”). This TAL is one of the major pieces of tax legislation being introduced in Myanmar as part of the Internal Revenue Department’s (“IRD”) tax reform program. This Law aims to modernize and provide guidance […]
Cambodia Tax Update: VAT Update – Zero-rated Supplies
Reading Time: 3 minutesAs a general rule the Cambodia tax regulations contemplate Value Added Tax (VAT) being charged at zero percent (“zero-rated”) for services invoiced by a Cambodian taxpayer that are deemed to be performed outside of Cambodia (“exported services”). The uncertainty facing taxpayers in Cambodia centers upon what constitutes an exported service and what evidence do they […]
What marketers and business owners should know about the Thailand’s Personal Data Protection Act (PDPA)?
Reading Time: 5 minutesThailand has adopted the principals of the EU General Data Protection Regulation (“GDPR”). The Personal Data Protection Act (“PDPA”) legislation was approved and published in the Royal Gazette on May 27, 2019. A one-year grace period has been given, while the committee and office are being formed, so there is only a short time to […]
Lao PDR Legal Alert: Business Competition Authority Established
Reading Time: 2 minutesThe Law on Business Competition (№ 60/NA, 14 July 2015) (“Competition Law”) was passed on 14 July 2015 and came into effect on 9 December 2015. In October 2018 an additional regulation was passed formalizing the establishment of the regulatory authority (the “Competition Authority”). With the establishment of the Competition Authority we expect to see […]
Hong Kong Maritime Series: Would the Court impose conditions for granting relief
Reading Time: 4 minutesIntroduction In admiralty actions where there are cross claims, the procedure is governed by Order 75 Rule 41 of The Rules of High Court (Cap.4A) (“RHC”). The rule does not provide for an automatic deadline for a defence to a cross-claim to be filed, instead the Registrar of the High Court may give directions for […]
Commentary: The duty of care owed by hospital and its receptionists to patients
Reading Time: 4 minutesIntroduction On 10 October 2018, the UK Supreme Court (the “Court”) in Darnley v Croydon Health Services NHS Trust[2018] UKSC 50 overruled the decisions of lower courts and held the hospital and its reception staff negligent for providing misleading information to patients. Case background The appellant, Darnley, was struck on the head in 2010 and suffered […]