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DFDL | June 2021

JOINT PRAKAS 315 AND 316 ISSUED BY THE MINISTRY OF COMMERCE AND THE MINISTRY OF ECONOMY AND FINANCE, dated 12 May 2021 The Ministry of Commerce (“MOC”) issued a new announcement (“Announcement”) on the Granting of E-Commerce Permits and Licenses on 26 May 2021. Eligible applicants may now apply for e-commerce permits or licenses with immediate effect from the MOC through an online portal – www.ecommercelicensing.moc.gov ...

DFDL | December 2022

On 31 May 2022, Sub-Decree 102 on Transitional Fines for Violation of the Law on the Management of Commercial Gambling (“Sub-Decree 102”) was issued by the Royal Government of Cambodia (“RGC”) pursuant to Article 92 of the Commercial Gambling Law ...

DFDL | June 2023

Overview On 22 February 2023, the Ministry of Commerce (“MOC”) issued a new regulation on the Forms and Procedures for Issuance of Temporary Suspension Measures and/or Decisions by the Cambodia Competition Commission (“CCC”) to strengthen the enforcement of the Law on Competition (“Competition Law”) in Cambodia ...

DFDL | September 2021

On 29 June 2021, the Ministry of the Environment (“MOE”) issued five new Prakas pursuant to Prakas No. 021 dated 3 February 2020 on the Classification of Environmental Impact Assessments (“EIA”) for Development Projects. These new Prakas determine the procedures and implementation guidelines for checklists used to prepare initial environmental and social impact assessment (“IEIA”) reports ...

DFDL | October 2021

Overview On 15 October 2021, the New Law on Investment (“New Investment Law”) was promulgated, which aims to provide a comprehensive, transparent and predictable legal framework to attract both domestic and foreign investment. The New Investment Law replaces the existing 1994 Law on Investment and the 2003 Law on the Amendment to the Law on Investment (“Former Investment Law”) from its promulgation date (15 October 2021) ...

DFDL | February 2022

January 2022 has seen the issuance of Instruction No. 002 AAR.N (“Instruction 002”) on the Compulsory Submission of Annual Financial Statements to the Accounting and Auditing Regulator (“ACAR”) and Instruction 001 AAR.I regarding the Submission to the ACAR on the use of English for computerized or other accounting systems (“Instruction 001”). We set out the salient points with respect to Instruction 002 and Instruction 001 below for your reference ...

DFDL | May 2023

Overview The Law on Trusts promulgated on 2 January 2019 provides the legal framework for the creation, registration and inspection of trusts in Cambodia. To facilitate the implementation of the Trust Law, the Trust Regulator on 3 November 2022 issued Prakas 051 on the Formalities and Procedure for Inspection of Trusts (“Prakas 051”). Prakas 051 applies to the inspection of activities and operations related to the trust sector in Cambodia ...

DFDL | September 2021

On 8 September 2021 the Ministry of the Economy and Finance (“MEF”) issued Prakas 543 on Tax on Salary (“Prakas 543”) and Prakas 542 on the Rules and Procedures concerning the Implementation of Value Added Tax on E-Commerce Activities (“Prakas 542”) ...

DFDL | March 2022

The 31st of March is already an auspicious date in the Cambodian tax calendar: It is the deadline for most taxpayers in Cambodia to submit their annual Income Tax return. This year, however, the last day of March is also the deadline for non-resident e-commerce providers to register for value-added tax (“VAT”) in Cambodia ...

DFDL | December 2021

The General Department of Taxation (“GDT”) issued new Instruction No. 20522 (“VAT Instruction”) on 8 December 2021 which provides further clarity on the implementation of Sub-Decree 65 S.E and Prakas 542 MEF.P that were both issued earlier this year ...

Shoosmiths LLP | August 2023

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 ...

Shoosmiths LLP | June 2022

The Court of Appeal has given some much-needed clarity on this issue in the recent decision of Abbey Healthcare (Mill Hill) Limited v Simply Construct (UK) LLP [2022]. In a majority judgment, the Court of Appeal reversed the first instance decision and held that the collateral warranty in question was a construction contract within the meaning of s.104(1) of the Housing Grants, Construction & Regeneration Act 1996 (the Construction Act) ...

ALTIUS/Tiberghien | March 2020

  With the Corona crisis, countries such as Germany, France and the Czech Republic have already announced bans on exports of protective gear to avoid shortages at their countries. But is this in conformity with the principle of free movement of goods as provided for in articles 34-36 TFEU? This principle is one of the cornerstones of the European Union's internal market which implies that national barriers to the free movement of goods within the EU need to be removed ...

Deacons | December 2020

In the recent judgment of The Center (76) Limited V Victory Serviced Office (HK) Limited HCA 1020/2020; [2020] HKCFI 2881, the Hong Kong Court of First Instance rejected a tenant’s argument that the tenancy agreement was frustrated due to the COVID-19 pandemic and social disruption ...

Deacons | October 2021

In our previous article, we reported that the court had refused to frustrate a tenancy agreement due to the COVID-19 pandemic and social disruption: The Center (76) Limited v Victory Serviced Office (HK) Limited HCA 1020/2020; [2020] HKCFI 2881. In this article, we will discuss several recent decisions on the same subject. The tenants’ arguments in all of these cases, that their payment obligations were discharged/suspended during the COVID-19 pandemic, failed ...

Lavery Lawyers | December 2021

Ahead of the 2021 holiday season, as children dream about the toys that Santa Claus will bring them, let?s take a look back at a landmark decision that reviews what is copyrightable under the Copyright Act ...

Lavery Lawyers | March 2024

Artificial intelligence (?AI?) is becoming increasingly sophisticated, and the fact that this human invention can now generate its own inventions opens the door to new ways of conceptualizing the notion of ?inventor? in patent law. In a recent ruling, the Supreme Court of the United Kingdom (?UK Supreme Court?) however found that an artificial intelligence system cannot be the author of an invention within the meaning of the applicable regulations under which patents are granted ...

Hanson Bridgett LLP | June 2018

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 ...

Hanson Bridgett LLP | June 2018

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 ...

ALTIUS/Tiberghien | November 2020

If a branded medicine and its generic version are put on the EEA market by economically linked undertakings, is a parallel importer then allowed to rebrand and repackage the imported generic version as the branded reference medicine? This has been a hotly debated issue in recent years and recently led the Brussels Court of Appeal (CoA) to refer three questions to the European Court of Justice (ECJ) (Cases C-253/20 and C-254/20) ...

Hanson Bridgett LLP | April 2020

Like most industries, tech startups have been deeply impacted by the COVID-19 pandemic. As they scramble to adapt to a rapidly changing climate, tech leaders are asking if, and to what extent, their businesses can benefit from the $2 trillion stimulus package known as the CARES Act ...

State Aid is something of a European hot potato as the European Commission is currently in the process of reforming the rules surrounding State Aid. This reform process is the key priority for Robert Hankin, head of the Regional Aid Unit at the European Commission. State Aid involves support given by a member state to businesses, in the form of subsidies or tax breaks for example, and has a wide-ranging impact throughout Europe ...

ENSafrica | April 2020

A recent posting by United Kingdom IP firm Beck Greener discusses a very interesting European Union case involving sound marks. If you have any interest in trade marks, you will know that trade marks can take many forms. Although most trade marks are words or logos, trade marks can be all sorts of things… straplines (slogans), product shapes, store layouts colours, sounds, smells or tastes. But many of these more exotic types of trade marks can be difficult to protect ...

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