トップ  >   法律コーナー

法律コーナー

会員登録(無料)の上、ダウンロードしてください。新規会員登録はこちら

 
  • 【中国・香港】PBOC Has Expanded Inbound Financing Regime Prevailing in FTZs to Nationwide pdficon_small.png

    On 22 January 2016, the People’s Bank of China (“PBOC”) published the Notice on Expanding the Trial Implementation of Full-blown Macro Prudential Administration of Cross Border Financing (《中国人民银行关于扩大全口径 跨境融资宏观审慎管理试点的通知》, Yin Fa No. 2016-18, the “Notice 18”) for the expansion of the new macro prudential administrative regime on inbound financing to the four free trade zones in China, which was first introduced in the Shanghai Free Trade Zone in early 2015.

    On 29 April 2016, PBOC published the Notice on the Nationwide Implementation of Full-blown Macro Prudential Administration of Cross Border Financing (《中国人民银行关于在全国范围内实施全口径跨境融资宏观审慎管理的通知》, the “Notice”1). The Notice, effective from 3 May 2016, further expands the new macro prudential administrative regime on inbound financing (the “New Regime”) on a nationwide basis.

    アジア・オセアニア|中国|2016年05月06日

  • 【中国・香港】Hong Kong Court Refers Parties to Arbitration in Dispute Involving Jurisdiction and Arbitration Clauses pdficon_small.png

    Parties entering into related contracts should carefully consider how future disputes ought to be resolved. This alert will look at a recent Hong Kong decision in Bluegold Investment Holdings Limited v Kwan Chun Fun Calvin [2016] HKEC 532 (“Bluegold Case”) involving the construction of inconsistent dispute resolution clauses in related contracts. We will also discuss how to avoid jurisdictional disputes in this context, and associated cost and delay.

    アジア・オセアニア|香港|2016年05月05日

  • 【中国】China: Major Policy Changes to Cross-border E-Commerce Program and the Implications on Sale of Unregistered Products pdficon_small.png

    In the end of March, China’s Ministry of Finance (“MOF”), General Administration of Customs (“GAC”) and State Administration of Taxation jointly promulgated the Circular on Taxation Policy on Cross-Border E-Commerce Retail Importation (Circular Cai Guan Shui [2016] No. 18, or“Circular 18”).  Circular 18 entered into force as of April 8, 2016.

    アジア・オセアニア|中国|2016年05月05日

  • 【中国】China Employment Law Update pdficon_small.png

    · Government Considers Amending Employment Contract Law to Make Employment “More Flexible”
    · Social Insurance and Housing Fund Costs to be Reduced throughout China
    · New Family Planning Rules Issued in Beijing and Other Key Locations
    · Further Guidance Issued on Work Related Injury Issues
    · Sichuan Province’s Highest Court Issues Guiding Opinion on Labor Disputes
    · Beijing Case Clarifies Issues Regarding Female Employees’ Retirement Age
    · Chongqing Court Dismisses Employee’s Claim for Severance Pay due to Company Relocation
    · Recent Cases on Collective Contract Issues
    · Foreign Movie Star Ordered to Pay Back Income Tax in Beijing

    アジア・オセアニア|中国|2016年04月29日

  • 【中国】Comprehensive VAT System to Cover All Industries pdficon_small.png

    On 1 May 2016, China will complete its VAT pilot program and end the bifurcated value-added tax (VAT) and business tax (BT) system that has been in place since 1994. A comprehensive and uniform VAT system will apply to all industries, and business tax (BT) will be swept into the dustbin of history.

    アジア・オセアニア|中国|2016年04月28日

  • 【中国・香港】New Rules Offer Greater Protection and Incentives to Whistleblowers in China pdficon_small.png

    On 30 March 2016, the Supreme People’s Procuratorate (“SPP”), Ministry of Public Security and Ministry of Finance released Several Provisions on Protecting and Rewarding Whistleblowers for Reporting Duty Crimes (“New Regulations”) offering greater protection and incentives to the whistleblower. This is likely to encourage more whistleblower reports and further strengthen the government’s efforts to crackdown on corruption involving government officials.

    アジア・オセアニア|中国|2016年04月27日

  • 【中国・香港】Use of Predictive Coding in Electronic Discovery in England Provides Useful Reminder for Hong Kong Cases pdficon_small.png

    In a recent landmark decision concerning the discovery of electronic documents (“English Case”), the English High Court approved the use of a predictive coding program to narrow the scope of relevant documents.
    The development is significant for litigants in Hong Kong, as this is the first time an English court has approved the use of predictive coding in the discovery of electronic documents (“e-discovery”).

    アジア・オセアニア|中国|2016年04月18日

  • 【シンガポール】The Model Constitution: an opportunity for private companies to achieve regulatory alignment pdficon_small.png

    The Companies (Model Constitutions) Regulations 2015 (“2015 Regulations”) was passed on 3 January 2016, to coincide with the coming into force of nearly all of the remaining Phase 2 amendments to the Companies Act. As prescribed under section 36(1)(a) of the Companies Act, the 2015 Regulations provide in their First and Second Schedules two forms of model constitution:

    * one for private companies (“Model Constitution”); and
    * the other for companies limited by guarantee.

    This client alert will focus on the Model Constitution for private companies.

    アジア・オセアニア|シンガポール|2016年04月14日

  • 【香港】Comprehensive Guidance on Cybersecurity Controls Issued by SFC pdficon_small.png

    The Securities and Futures Commission (“SFC”), Hong Kong’s securities regulator, recently released comprehensive guidance on suggested cybersecurity controls within Licensed Corporations (“LCs”). Though it only applies to LCs regulated by the SFC, it represents the most comprehensive guidance issued by a Hong Kong authority on cybersecurity, and provides useful insight on how organisations can effectively guard against cybersecurity threats.

    アジア・オセアニア|香港|2016年04月13日

  • 【香港】Impact of Fourth Protocol to Hong Kong / China Double Tax Arrangement pdficon_small.png

    Following ratification by the respective governments of both sides, the Fourth Protocol to the double tax arrangement between Hong Kong and Mainland China (“HK-China DTA”) is now in retroactive effect as of 29 December 2015.
    The changes introduced under the Fourth Protocol are designed to realise two objectives: first, they are intended to boost Hong Kong’s attractiveness as a platform for investment into China via targeted tax incentives. Second, they counteract abuse of benefits under the HK-China DTA and facilitate information exchange by tightening anti-abuse provisions and expanding the scope of taxes covered under the information exchange provision.

    アジア・オセアニア|香港|2016年04月08日

  • 【中国・香港】First Reported Case of a PRC Court Enforcing a Foreign Award between PRC Domestic Parties pdficon_small.png

    The recent case of Siemens International Trading (Shanghai) Co., Ltd vs. Shanghai Golden Landmark Co., Ltd (2013) Hu Yi Zhong Min Ren (Wai Zhong) Zi No. 2 (27 November 2015) (“Golden Landmark Case”) is the first reported case where a PRC court has recognised and enforced a foreign award made in an arbitration between PRC domestic entities.

    アジア・オセアニア|中国|2016年03月23日

  • 【中国・香港】China Tax Monthly pdficon_small.png

    In this issue of the China Tax Monthly, we will discuss the following tax developments in China:
    1. Business Tax to Be Completely Replaced by VAT from 1 May 2016
    2. New HNTE Recognition Rules Take Effect from 1 January 2016
    3. Anshan Case: Transfer Pricing Adjustment on Service Fees
    4. Beijing Case: Withholding Tax Levied on Disguised Guarantee Fees
    5. China Issues Reform Plan on Tax Collection and Administration System

    アジア・オセアニア|中国|2016年03月21日

  • 【中国】Proposed Amendments to the PRC Anti-Unfair Competition Law Provide Greater Clarity on Commercial Bribery and Impose Tougher Sanctions pdficon_small.png

    On 25 February 2016, the State Council released for public consultation draft amendments (“Draft Amendments”) to the PRC Anti-Unfair Competition Law (“AUCL”), the first time after more than 20 years since the AUCL's enactment. Notably, the Draft Amendments introduce new definitions, enhanced enforcement measures and tougher sanctions to regulate commercial bribery, which echoes the ongoing corruption sweep in China. The Draft Amendments signal the Chinese government’s intention to further tighten their stance on tackling commercial bribery.

    アジア・オセアニア|中国|2016年03月09日

  • 【中国】Significant Changes to China’s Family Planning Law will Impact Employee Leave Entitlements pdficon_small.png

    On December 27, 2015, the National People’s Congress Standing Committee adopted changes to China’s Family Planning Law, which used to encourage couples to marry and give birth later in life (the so called “late marriage and late birth” policy) and to have only one child.

    アジア・オセアニア|中国|2016年03月01日

  • 【中国・香港】Intended and Unintended Use of Option Clauses in Arbitration: Common Pitfalls and Drafting Tips pdficon_small.png

    Parties who choose arbitration as an exclusive dispute resolution mechanism for their contracts usually agree that their disputes “shall” be referred to arbitration. In certain circumstances, however, parties intentionally agree on arbitration as a default dispute resolution mechanism with an option to litigate a dispute, or vice versa. The option can either be held by both parties (bilateral option clauses) or, more commonly, by one party only (unilateral option clauses). In either case, it is critical that the parties’ intention is clearly and precisely expressed in the clause. Ambiguity in drafting can result in delay and wasted costs, unintended loss of flexibility and confidentiality, or an unenforceable arbitral award.

    アジア・オセアニア|中国|2016年02月26日

  • 【中国】Regulatory Update: China’s Emerging Cybersecurity Regime pdficon_small.png

    The Standing Committee of the National People’s Congress (the “NPC”) passed the 9th Amendment to the Criminal Code in August 2015, and the new Anti-terrorism Law about four months later. Both have come into effect by now, with provisions concerning cybersecurity. We would like to offer our observations and comments on these and other recent developments, as an update to our previous alert on China’s “Internet Sovereignty” and Emerging Cybersecurity Regime.

    アジア・オセアニア|中国|2016年02月17日

  • 【中国・香港】China Tax Monthly pdficon_small.png

    In this issue of the China Tax Monthly, we will discuss the following tax developments in China:
    1. The SAT Issues Supplementary Rules to the Administrative Measures on VAT Zero-rate Regime
    2. The SAT Releases 2014 APA Annual Report
    3. China Signs the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information
    4. Tax Treatment Clarified for Mutual Recognition of Funds between the Mainland and Hong Kong
    5. Certain Employer-paid Commercial Health Insurance Premiums Are Exempt from Individual Income Tax

    アジア・オセアニア|中国|2016年02月08日

  • 【中国・香港】HKIAC and ICC Take Steps to Tackle Costs and Delay in International Arbitration pdficon_small.png

    The Hong Kong International Arbitration Centre (“HKIAC”) and the ICC International Court of Arbitration (“ICC”), two of the world’s leading arbitral centres, have recently taken steps to address the problem of costs and delay in international arbitration. As outlined in the 2015 International Arbitration Survey on Improvements and Innovations in International Arbitration by Queen Mary University of London (“2015 Survey”), costs and delay were “ranked by respondents as amongst the worst characteristics of international arbitration.” This alert will discuss the highlights of the HKIAC and ICC developments.

    アジア・オセアニア|中国|2016年02月03日

  • 【香港】Five lessons from recent cyber attacks to protect your organisation from risk of data breach in 2016 pdficon_small.png

    Data privacy and cybersecurity are two of the biggest concerns that companies holding personal data face in 2016. This is no surprise as 2015 saw an alarming increase in data breaches worldwide and a number of incidents in Hong Kong.

    アジア・オセアニア|香港|2016年01月27日

  • 【中国】Beijing Issues Implementation Measures on Labor Union Law pdficon_small.png

    On November 27, 2015, the Standing Committee of the Beijing Municipal People’s Congress adopted the Measures for Implementing the Labor Union Law of the People’s Republic of China (“Measures”), which will take effect on January 1, 2016. The Measures are likely to impose additional costs and further administrative burdens on companies in Beijing.

    アジア・オセアニア|中国|2016年01月06日

 

PAGETOP