On 19 April 2021, the MLVT issued ‘Instruction 043 concerning the Payment of Wages for Early April (2021) and Additional Allowances for Employees in the Garment, Enterprise, Handicraft and Business sectors during the Phnom Penh and Takmao city lockdowns to prevent the spread of COVID-19’ (“Instruction”). The Instruction states that the temporary lockdown measures in Phnom Penh and Takmao City should be regarded as the de facto suspension of employment ...
New Promulgated Law and Subsequent Regulations on Health, Administrative and Other Measures during Covid-19 Outbreak In response to the recent community outbreak of Covid-19 on 20 February 2021, the Royal Government of Cambodia (“RGC”) promulgated and issued a number of regulations, specifically: Law on Preventative Measures against the Spread of Covid-19 and other Highly Contagious Diseases dated 11 March 2021 (“Preventative Measures Law”); Sub-Decree 37 dated 12 Ma
The General Department of Taxation (“GDT”) issued Instruction no. 1972 GDT on 31 January 2022 (“Instruction 1972”) which sets out obligations for taxpayers in Cambodia that carry out projects for public interest in connection with a grant or loan agreement (“Agreement”) or memorandum of understanding (“MoU”) between the Royal Government of Cambodia and another government or national development agency or partner international organisations ...
On 12 January 2021, the Ministry of Economy and Finance issued Prakas N0. 009 on the Reclassification of Taxpayers under the Self-Assessment Taxpayer Regime (“Prakas 009”). The purpose of Prakas 009 is to amend the previous classification of taxpayers to ensure that the collection of taxes are carried out in a transparent and equitable manner which is in line with the growth of the Cambodian economy ...
This year marks the fifth anniversary of the introduction of the transfer pricing regime in Cambodia. Recent changes in local transfer pricing regulations, tax audit practices, and documentation mean that now – more than ever – you need the right advisor to reduce the tax audit risks associated with related party transactions. DFDL Cambodia’s specialized transfer pricing team combines international experience and deep knowledge of the local legal and tax environment ...
In an increasingly interconnected world facilitated by the rise of global digital commerce a number of gaps have been exposed in the tax systems of countries with perhaps one of the most significant issues being the difficulties in collecting tax from those providing digital goods and services without a physical presence in the jurisdiction where those goods and services are consumed ...
On 15 June 2023, three groups namely the Centre for Progressive Policy (CPP), Pregnant Then Screwed (PTS) and Women in Data, published their collaborative report on the social and economic impact associated with extended paternity leave and pay. Currently in the UK, the statutory entitlement to paternity leave is capped at two weeks, with the weekly rate for paternity pay amounting to the lower of £172.48 per week or 90% of average weekly earnings ...
The European Convention on Human Rights applies also to legal entities.As a result, businesses and organisations can address the European Court of Human Rights if they consider that their human rights, guaranteed under the European Convention on Human Rights, have been violated. Although not rare in Europe, this option is still new and not widely used by companies in the Baltics ...
In terms of the South African controlled foreign company ("CFC") legislation contained in section 9D of the Income Tax Act, 58 of 1962 (the "Act"), where South African residents directly or indirectly hold more than 50% of the total participation rights (essentially, the right to participate in the benefits of the rights attaching to a share) in a foreign company, a proportional amount of the “net income” of that foreign company (as a CFC) will be included in the income of those residents ...
Following the measures announced by the Federal Government on 12 March 2020, more and more employers are considering implementing a temporary telework regime, in which employees are required to work from home. Can an employer impose such a measure and what are the implications? An employer cannot unilaterally oblige an employee to work from home, except if employees are exposed to specific health and safety related risks at work ...
In a recent case, the Labour Court needed to consider the interplay between section 136 of the Companies Act, 2008 and section 189 of the Labour Relations Act, 1995 (“the LRA”). The latter section enables an employer to terminate an employee’s employment based on operational requirements. Section 136(1)(a) of the Companies Act provides that, during business rescue proceedings, employees will continue to be employed by the employer on the existing terms and conditions of employment ...
A modern, technologically driven society generates large amounts of information about members of that society. Think, for example, of the information regarding statuses and activities that banks, credit card providers, medical aid schemes, cell phone networks and employers have in their possession. Think further of the information that Google, Facebook, Uber and Amazon have in their possession ...
Introduction The Covid-19 vaccine is currently being rolled out, and according to the authorities’ vaccination-plan, a large part of the population will receive their first dose during the summer months. As a rule, one must take the vaccine in one’s own home municipality, and not in the municipality where one has a summer house etc. In addition, the authorities are working on a corona certificate ...
The South African Labour Court was recently called on to answer the question whether a trade union, acting on behalf of its members who are employees of the employer, may compel the employer to take disciplinary steps against certain of its employees in order to ensure the safety of the rest of its employees in the workplace. An employer has the duty to provide employees with safe working conditions, as far as is reasonably practicable ...
In an interesting and (as yet) unreported judgment handed down by the Labour Court, which considered an appeal against a Commission for Conciliation, Mediation and Arbitration (“CCMA”) award (rather than a review), the court confirmed the principle that an employer cannot be held liable in terms of the Employment Equity Act, 1998 (the “EEA”) for unfair discrimination resulting from actions towards one of its employees by one of its customers ...
When can an employer in the private sector interfere with a disciplinary sanction imposed by a chairperson of a disciplinary hearing, in circumstances where the employer’s disciplinary code and procedure make no provision for such interference? In the recent decision in Anglo American Platinum (Ltd) v Edwin Andriaan Beyers, the Labour Appeal Court (“LAC”) was confronted with this question ...
In Mpanza and another v Minister of Justice and Constitutional Development and Correctional Services and others, the South African Labour Court dealt with a dispute about whether an employer was entitled to make deductions from the remuneration of two employees in circumstances where they were absent from work ...
IN THIS ARTICLE PARVATHY DEVI RAJA MOORTHY DISCUSSES WHETHER AN INDUSTRIAL COURT ACTION CAN PROCEED WITHOUT COMPLYING WITH SECTION 226(3) OR SECTION 263(2) OF THE COMPANIES ACT 1965. Introduction In the civil court, any action or proceeding pending against a company after the presentation of a winding-up petition may be stayed by the court ...
On November 24, 2020, British Columbia issued a Public Health Order requiring the use of masks in all public indoor spaces in the province (the “Order”). In this blog post, we answer some frequently asked questions posed by business owners and employers about the Order. Mandatory Masking in Public Indoor Spaces Masks are now mandatory in all “indoor public spaces” in B.C ...
In the Loop: With the Hanson Bridgett Government Group Many of us have had to request reimbursement from our company for an expense, which can be a pretty complicated process. For members of a legislative body, these rules can be even more specific. We'll think about Buddy, who sits on city council. Not long ago, the City gave Buddy a city-owned tablet to allow him to do his job remotely ...
Employers who suspect that employees are guilty of misconduct often appoint forensic investigators or legal practitioners to investigate whether such misconduct exists. They then prepare a report with recommendations on how to proceed, including whether disciplinary actions can be taken against the employees concerned ...
