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  • 【シンガポール】Singapore Adopts ISO Standard on Anti-Bribery Management Systems pdficon_small.png

    Singapore launched the Singapore Standard (SS) ISO 37001 on Anti-bribery management systems on 12 April 2017, following a public consultation from February to March 2016 on the adoption of the International Organisation for Standardization (ISO)'s new set of voluntary standards (designated as ISO 37001) for anti-bribery compliance.

    アジア・オセアニア|シンガポール|2017年06月16日

  • 【中国】China Releases Draft Rules to Implement Local Data Residency Requirement and Security Assessment Requirement on Outbound Data Transmission pdficon_small.png

    China's new Cybersecurity Law, to be effective on 1 June 2017 (the "CSL"),introduced a controversial local data residency requirement, which has raised questions and concerns among multinational companies operating in China.

    アジア・オセアニア|中国|2017年06月09日

  • 【中国】Market Misconduct Tribunal Continues Tough Sanctions Against Listed Companies and Their Officers for Breaches of Disclosure Requirements pdficon_small.png

    On 5 April 2017, the Market Misconduct Tribunal ("MMT") fined Mayer Holdings Limited ("Mayer") and nine of Mayer's current and former senior executives a total of HKD 10.2 million for their breaches of the disclosure obligations under the Securities and Futures Ordinance ("SFO") and disqualified them from being directors or being involved in the management of a listed corporation for up to 20 months. The relevant breaches included failure to disclose certain audit issues affecting Mayer and a delay of over three weeks in disclosing the auditors' resignation.

    アジア・オセアニア|中国|2017年06月02日

  • 【香港】Hong Kong Regulators Provide Further Guidance on Compliance with Suitability Obligations pdficon_small.png

    Introduction
    The Securities and Futures Commission ("SFC") and the Hong Kong Monetary Authority ("HKMA") have issued further guidance on their expectations of the conduct requirements of financial intermediaries when selling investment products.

    アジア・オセアニア|香港|2017年05月26日

  • 【香港】Hong Kong Government Signs New Automatic Exchange of Information Agreements with South Africa and Portugal and Proposes Significant Further Expansion pdficon_small.png

    The Hong Kong Government has recently signed agreements for the implementation of automatic exchange of financial account information (“AEOI”) with two more countries, bringing its number of AEOI partners to nine. In addition, the Hong Kong Government has recently introduced draft legislation that adds 72 jurisdictions (including Mainland China) to Hong Kong’s list of “reportable jurisdictions”. The draft legislation proposes that Hong Kong financial institutions (“HK FIs”) will be required to report to the Inland Revenue Department (“IRD”) by May 2018 the information collected from 1 July 2017 to 31 December 2017 in respect of accounts held by tax residents of these 72 jurisdictions. Reporting in subsequent years will cover the full calendar year. This information will be kept by the IRD and exchanged with the relevant jurisdiction after an AEOI agreement has been concluded with that jurisdiction. Therefore, when an AEOI agreement is entered into with one of the prospective AEOI partners, the relevant AEOI partner will receive information from the IRD dating back to 1 July 2017.

    アジア・オセアニア|香港|2017年05月19日

  • 【香港】Proposed Concessionary Tax Regime for Aircraft Leasing in Hong Kong pdficon_small.png

    The Government introduced in March this year tax concessions for the aircraft leasing industry to foster the proposed development of Hong Kong as an aircraft leasing centre.
    At present, the current tax rules in Hong Kong are a major impediment to attracting aircraft lessors to set up in Hong Kong. Aircraft owners in Hong Kong are taxed on rental income for offshore leasing activities whilst deductions for aircraft depreciation are denied. The tax treaty network of Hong Kong is also relatively limited.

    アジア・オセアニア|香港|2017年05月12日

  • 【中国】China Completes the Revamping of Its Transfer Pricing Regime pdficon_small.png

    On 17 March 2017, the State Administration of Taxation (SAT) issued the Bulletin on the Administrative Measures for Special Tax Investigation and Adjustments and Mutual Agreement Procedures1 ("Bulletin 6"). Bulletin 6 is the third and final bulletin in a series through which the SAT has comprehensively revised the transfer pricing regime under the former Circular 2².

    アジア・オセアニア|中国|2017年05月05日

  • 【香港】Proposed Profits Tax Exemption for Privately Offered Hong Kong Open-ended Fund Companies pdficon_small.png

    Recent developments
    The Financial Services and Treasury Bureau ("FSTB") has introduced proposals ("Proposals") to extend the profits tax exemption currently enjoyed by publicly offered funds and certain offshore funds, to onshore privately offered open-ended fund companies ("Subject OFCs").

    アジア・オセアニア|香港|2017年04月28日

  • 【中国】New China Cybersecurity Guidelines for Registration of Networked Medical Devices pdficon_small.png

    The China Food and Drug Administration ("CFDA") has issued guidelines aimed to implement China's new Cybersecurity Law ("CSL") in the administration of medical devices in China. This development is a clear signal that Chinese regulators intend to enhance cybersecurity protection in the healthcare sector.

    アジア・オセアニア|中国|2017年04月21日

  • 【香港】Hong Kong Adding Six Partner Countries to Automatic Exchange of Information pdficon_small.png

    On 16 March 2017, Hong Kong signed agreements with six jurisdictions,namely Belgium, Canada, Guernsey, Italy, Mexico and the Netherlands, for conducting automatic exchange of financial account information in tax matters (AEOI). Confirmation of the date on which Hong Kong will commence exchanging information with these six jurisdictions has yet to be released.

    アジア・オセアニア|香港|2017年04月13日

  • 【香港】SFC Consults on Proposals to Facilitate Classification of Professional Investors: Good News for Financial Services Industry pdficon_small.png

    Recent developments
    Hong Kong's Securities and Futures Commission ("SFC") has published a Consultation Paper on proposed amendments to the Securities and Futures (Professional Investor) Rules ("PI Rules") ("Consultation"). The Consultation includes proposals to expand the categories of persons who may qualify as a professional investor, permit aggregation of certain assets and introduce alternative forms of evidence to satisfy the asset or portfolio thresholds under the PI Rules.

    アジア・オセアニア|香港|2017年04月07日

  • 【香港】Hong Kong Government Considers Expanding Its List of "Reportable Jurisdictions" for Automatic Exchange of Information pdficon_small.png

    Under increasing international pressure, the Hong Kong government is considering expanding its Automatic Exchange of Information ("AEOI") implementation by imposing broader information collection obligations, entering into more bilateral AEOI agreements at a faster pace, and possibly joining the multilateral AEOI agreement.

    アジア・オセアニア|香港|2017年03月31日

  • 【中国】China’s New Two-Invoice System in Pharma Distribution Aims to Reduce Drug Prices and Compliance Risk pdficon_small.png

    China has launched the “two-invoice” system in drug distribution on a trial basis, aiming to improve transparency in drug prices and eliminate excessive profit margins associated with multi-tier distribution models. This is the first time Chinese regulators have officially launched the two-invoice system, which had been debated for over a decade. The system is expected to be fully implemented in public hospitals across the country by the end of 2018.

    アジア・オセアニア|中国|2017年03月24日

  • 【中国】International Commercial & Trade Newsletter pdficon_small.png

    1. Customs new rules for supervision on outward processing
    On 28 November 2016, the General Administration of Customs ("GAC") introduced new rules for regulating outward processing by issuing the GAC Announcement [2016] No. 69 ("Announcement 69") which took effect on 30 November 2016.

    アジア・オセアニア|中国|2017年03月17日

  • 【中国】China Climbs Four Places in Transparency International’s 2016 Corruption Perception Index pdficon_small.png

    Transparency International has launched its latest 2016 Corruption Perception Index (“CPI”). China’s ranking continues to improve, moving up by four places from last year’s rank of 83 to a rank this year of 79. Our alert discusses some of the highlights of the 2016 CPI.

    アジア・オセアニア|中国|2017年03月10日

  • 【中国】First Time PRC Court Recognizes a Foreign Judgment Based on Principle of Reciprocity pdficon_small.png

    On 9 December 2016, the Nanjing Intermediate People’s Court (“Jiangsu Court”) handed down a decision recognizing and enforcing a civil judgment made by the Singapore High Court (“Nanjing IPC Decision”) based on the principle of reciprocity. This is a landmark development and is the first time that a Chinese court has recognized and enforced a Singapore commercial judgment.
    More significantly, this is the first time that a Chinese court has recognized and enforced a foreign court judgment based on the principle of reciprocity in the absence of a bilateral treaty for mutual recognition and enforcement of judgments.
    Our alert will discuss this development and its implications

    アジア・オセアニア|中国|2017年03月03日

  • 【中国】New Restrictions on China Outbound Investments pdficon_small.png

    1. Background
    China's foreign exchange reserves experienced a rapid, short-term drop during the second half of 2016. Several causes are suspected to have contributed to the drop, including people selling renminbi to avoid depreciation from the falling renminbi exchange rate and Chinese enterprises increasing their overseas M&A activities. The Chinese government is particularly concerned with the role played by irrational investment trends and other unusual conduct from Chinese enterprises going global in causing the drop.

    アジア・オセアニア|中国|2017年02月24日

  • 【中国】Hong Kong’s Amended Winding-Up Legislation Enhances Protection for Creditors pdficon_small.png

    The Secretary for Financial Services and the Treasury recently announced that the Companies (Winding Up and Miscellaneous Provisions) (Amendment) Ordinance (the “Amendment Ordinance”) will come into operation on 13 February 2017. The Amendment Ordinance introduces a more efficient administration of the winding-up process and streamlines the procedures in line with international developments. The new legislation also aims to further protect creditors against asset depletion of insolvent companies.

    アジア・オセアニア|中国|2017年02月17日

  • 【香港】Retirement Schemes Regulatory Update January 2017 pdficon_small.png

    1. Update on automatic exchange of financial account information 
    Starting 1 January 2017, financial institutions in Hong Kong are required to comply with the recently enacted rules of automatic exchange of financial account information in tax matters (“AEOI”). The AEOI requirements include due diligence procedures to identify reportable account holders and controlling persons and report them to the IRD. On 13 January 2017, the Mandatory Provident Fund Schemes Authority (“MPFA”) published a letter that provided an update on the latest developments and highlighted the implications for Occupational Retirement Schemes Ordinance (“ORSO”)schemes.

    アジア・オセアニア|香港|2017年02月10日

  • 【中国】Tax Developments in China pdficon_small.png

    1. Introduction
    This paper summarizes the major tax developments in China during 2016.
    Over the past year, multinational companies (MNCs) have experienced increasingly aggressive tax enforcement and collection from the Chinese tax authorities. According to the State Administration of Taxation (SAT), the Chinese tax authorities collected RMB58 billion in taxes from anti-avoidance investigations in 2015, representing an 11 percent increase over 2014. As illustrated in Sections 2 and 3 of this paper, the tax audits during the past year mainly focused on transfer pricing issues, outbound service fee or royalty payments, indirect share transfers, entitlement to treaty benefits and permanent establishments (PEs).

    アジア・オセアニア|中国|2017年02月03日

 

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