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  • 【香港】Codification of Transfer Pricing Rules into Hong Kong Tax Law pdficon_small.png

    Summary
    On 29 December 2017, the Hong Kong Government gazetted the Inland Revenue (Amendment) (No.6) Bill 2017 ("Bill"), proposing the codification of transfer pricing principles into law.

    アジア・オセアニア|香港|2018年01月15日

  • 【シンガポール】The Proposed Payment Services Bill and How It Might Affect You pdficon_small.png

    Background
    On 21 November 2017, the Monetary Authority of Singapore ("MAS") issued a consultation paper on the Proposed Payment Services Bill ("Consultation Paper"). This follows the consultation paper issued by the MAS on 25 August 2016 regarding the Proposed Activity-based Payments Framework and Establishment of a National Payments Council, which proposed an activity-based regulatory framework to regulate entities operating within the payments ecosystem. Details of the Consultation Paper can be accessed from our client alert here.

    アジア・オセアニア|シンガポール|2018年01月10日

  • 【シンガポール】人材省が雇用許可書の申請時に雇用主の採用慣行に関する情報を要求するようになりました pdficon_small.png

    人材省(Ministry of Manpower)は雇用許可書(「EP」)のオンライン申請の申請書に質問を追加、雇用主の採用慣行に関する情報の開示を求めています。
    EPオンライン申請書が変更され、雇用主がシンガポール人又はシンガポール永住者を雇用する努力をしているかを確認するため、新たな質問が追加されました。追加された質問は、本書の末尾に記載されています。

    アジア・オセアニア|シンガポール|2017年12月19日

  • 【ジャカルタ】Updates on The Halal Law: Wait & See pdficon_small.png

    In 2014 the Indonesian government issued Law No. 33 of 2014 on Halal Product Assurance (“Halal Law”). The Halal Law requires all “products” that are imported, distributed and traded within the Indonesian territory to be halal certified (“Halal Certification Requirement”). The Halal Certification Requirement will only come into effect 5 years after the Halal Law is enacted (ie, 17 October 2019). Prior to that date, halal certification will be complied with by business actors on a ‘voluntary’ basis.

    アジア・オセアニア|インドネシア|2017年12月06日

  • 【マレーシア】マレーシア国外役務に対して支払われる費用に ついての源泉徴収税免除 pdficon_small.png

    概要
    2017年10月24日、2017年所得税(免除)(第9号)政令 (以下「免税令」)が連邦官報で発表されました。免税令は、特定の状況においてマレーシア国内で発生した特定種類の所得に対する非居住者の所得税の支払いを免除し、この免除対象所得には1967年マレーシア所得税法(以下「所得税法」)の第109B条に基づく源泉徴収税納税義務を適用しないことを規定するものです。

    アジア・オセアニア|マレーシア|2017年11月15日

  • 【シンガポール】就労ビザ保持者がシンガポールで扶養家族の保証人になるために必要な給与要件が、人材省労働省により変更されます pdficon_small.png

    要旨
    2017年10月1日、人材省("MOM")はそのウェブサイトにおいて、就労ビザ保持者が家族帯同特権を得るために必要な給与基準を、(配偶者と子どもの場合は)S$ 5,000からS$ 6,000に、さらに(主要ビザ保持者の両親の場合は)S$ 10,000からS$ 12,000に引き上げることを発表しました。この引き上げは、就労ビザ保持者がシンガポールで扶養家族を養えることを保証するための措置です。

    アジア・オセアニア|シンガポール|2017年11月06日

  • 【マレーシア】2010年個人情報保護法(PDPA)の取締り強化 pdficon_small.png

    個人情報保護局は現在、個人情報保護法の取締りを積極的に実施しています。

    ホテルや教育関連の企業、人材紹介の会社に対し個人情報保護法違反で最高RM20,000までの罰金を科しています。
    そのため、データ利用者はPersonal Data Protection Regulation(PDPA規則)とPersonal Data Protection Standards (PDPA基準)を含む個人情報保護法に基づくすべての要件とその下位規則に準拠していることを確認することが重要です。

    アジア・オセアニア|マレーシア|2017年10月23日

  • 【シンガポール】Chua Hock Soon James v Public Prosecutor and other appeals [2017] SGHC 230 pdficon_small.png

    The decision arose from an appeal against the order of conviction recorded by the district judge in PP v Chua Hock Soon James, Harriet International Network Pte Ltd & Harriet Education Group Pte Ltd [2016] SGDC 71.

    The appellants were Harriet International Network Pte Ltd ("HIN"), Harriet Education Group Pte Ltd ("HEG"), and the managing director of both companies, Chua Hock Soon James ("Chua") (collectively as the "Appellants").

    アジア・オセアニア|シンガポール|2017年10月13日

  • 【ジャカルタ】The Ministry of Agriculture Issues New Regulation on Supply and Distribution of Milk pdficon_small.png

    On 17 July 2017 the Ministry of Agriculture of the Republic of Indonesia passed Regulation No. 26 of 2017 on Milk Supply and Distribution ("Regulation 26") which became effective on 19 July 2017. Regulation 26 deals with milk supply and distribution, the obligation of business actors to create a partnership as well as the sanctions that might be imposed for violation of Regulation 26.

    アジア・オセアニア|インドネシア|2017年10月05日

  • 【中国】CFDA: Regulatory Developments on Drug Registration in China pdficon_small.png

    The China Food and Drug Administration (“CFDA”) has been busy publishing draft orders in the first half of 2017. Some of the draft orders and decisions are extremely important and will have far-reaching impact on the drug registration system in China. The draft orders and decisions, if passed, will speed up the entire drug registration procedure in China, benefiting foreign drug manufacturers.

    アジア・オセアニア|中国|2017年10月03日

  • 【ジャカルタ】The Government Issues New Regulation on Payment and Delivery of Goods in Export Import Activities pdficon_small.png

    On 21 July 2017, the Government of the Republic Indonesia issued Regulation No. 29 of 2017 on Procedure of Payment and Delivery of Goods in respect of Export and Import Activities ("Regulation 29") which came into effect on 24 July 2017.

    アジア・オセアニア|インドネシア|2017年09月15日

  • 【シンガポール】Ministry of Health Provides Additional Funding to Develop Traditional Chinese Medicine pdficon_small.png

    On 2 August 2017, the Ministry of Health ("MOH") announced that it will provide additional funding of S$5 million for the Traditional Chinese Medicine Research Grant ("TCMRG") to develop and support the Traditional Chinese Medicine ("TCM") sector. This additional S$5 million funding bolsters the $3 million which had earlier been put aside for the TCM sector in December 2012 for the same purpose.

    アジア・オセアニア|シンガポール|2017年09月08日

  • 【マレーシア】マレーシア移転価格に関する状況の変化 pdficon_small.png

    はじめに
    マレーシア内国歳入庁(IRB)は、段階的に2012年マレーシア移転価格ガイドライン(2012年TPガイドライン)の各章を変更し、2012年TPガイドラインを改訂することを発表しました。今回の改訂の主要目的は、マレーシアの移転価格規則を世界的な進展と足並みをそろえることですが、独立企業原則(Arm's length principle)の実施を強化し、IRBによる独立企業原則の解釈を明確にすることも目的としています。

    アジア・オセアニア|マレーシア|2017年09月01日

  • 【ベトナム】Civil Code Amendments in Practice:Representative Offices, Business Associations, etc., Lose Capacity to Operate Bank Accounts pdficon_small.png

    Non-legal entities no longer have legal capacity for purposes of civil transactions

    Law No. 91/2015/QH13 on the Civil Code was adopted by the National Assembly on November 24, 2015, and entered into force January 01, 2017 ("Civil Code 2015"). The Civil Code 2015 only provides for the legal capacity of legal entities (judicial persons) and individuals (natural persons) in civil transactions. Accordingly, Civil Code 2015 omits the legal capacity of non-legal entities to conduct any civil transaction. Among other things, this means many thousands of non-legal entities, including representative offices, business associations, branches of offshore enterprises, offices of foreign contractors and NGO offices, may no longer be able to engage in any civil transaction as a party to such transactions.

    アジア・オセアニア|ベトナム|2017年08月18日

  • 【ジャカルタ・シンガポール】ESDM Regulation 42 and oil and gas companies: where have the contract rights gone, and other questions pdficon_small.png

    On 14th July the Minister of Energy and Mineral Resources (Minister) published regulation no. 42 of 2017 (Reg. 42).
    The share transfer / change in control and change of director provisions of Reg. 42 apply to upstream and downstream oil and gas companies, IUPTL holders (power producers) and IPB holders (geothermal companies). This alert discusses the implication of Reg. 42 on oil and gas companies.

    アジア・オセアニア|その他|2017年08月03日

  • 【香港】Hong Kong Introduces Tax Exemption to Onshore Privately Offered Open-ended Fund Companies pdficon_small.png

    Introduction
    The Hong Kong Government has proposed legislation (the Inland Revenue (Amendment) (No. 4) Bill 2017) (the "Bill") to offer profits tax exemption to onshore privately offered Open-ended Fund Companies ("Subject OFCs").1

    アジア・オセアニア|香港|2017年07月27日

  • 【シンガポール】S$2.4 billion worth of government tenders to be called; recent data privacy enforcement decisions pdficon_small.png

    Executive summary
    The Government Technology Agency (“GovTech”) recently announced that S$2.4 billion worth of information and communications technology (“ICT”) tenders will be called in fiscal year 2017. Around S$528 million has been set aside for cybersecurity, a large part of which will be spent on a new Government Security Operations Centre (“SOC”). In all, spending on analytics projects and cyber security will account for more than S$1 billion. The proposed investment will also support the Smart Nation Sensor Platform ("SNSP"), which aims to facilitate the sharing of resources and data amongst agencies to contribute to more efficient urban and operational planning as well as improve the running of city services.

    アジア・オセアニア|シンガポール|2017年07月21日

  • 【ジャカルタ】Customs office now requires work permit for all foreign directors for NIK applications pdficon_small.png

    Under a regulation issued by the Director General of Customs and Excise ("DGCE") which became effective on 1 March 2017 (New Regulation as defined below), all importers and exporters operating in Indonesia that intend to apply for, amend or renew their Customs Registration Number/ Nomor Identitas Kepabeanan ("NIK") now need to:
    1. ensure that their foreign directors have work permits ("IMTA"); and
    2. provide a copy of the IMTA to DGCE with the NIK application.

    アジア・オセアニア|インドネシア|2017年07月14日

  • 【香港】Hong Kong Significantly Expands Its AEOI Network and Proposes Joining the Multilateral Convention pdficon_small.png

    On 7 June 2017, the Hong Kong Legislative Council passed the Inland Revenue (Amendment) (No. 3) Bill 2017 which expands the list of Hong Kong's reportable jurisdictions for Automatic Exchange of Information ("AEOI") purposes from two to 75. This massive expansion will come into effect on 1 July 2017. Starting on 1 July 2017, Hong Kong financial institutions ("HK FIs") will be required to identify, collect and report information of financial accounts held by tax residents of these 75 jurisdictions.

    アジア・オセアニア|香港|2017年07月03日

  • 【シンガポール】 MAS Proposes Regulations for Provision of Digital Advisory Services pdficon_small.png

    Recognising the growth of digital advisory services (also known as robo-advisory services) and its differences from conventional financial advisory services, on 7 June 2017, the Monetary Authority of Singapore ("MAS") issued a Consultation Paper on the Provision of Digital Advisory Services. In the Consultation Paper, the MAS sets out the licensing and regulatory framework applicable to digital advisers, proposes further legislative amendments to facilitate the provision of digital advisory services in Singapore, and sets out its expectations on how the unique characteristics and risks of digital advisory services should be addressed.

    アジア・オセアニア|シンガポール|2017年06月26日

 

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