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 ...
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 ...
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 ...
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 ...
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 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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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
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 ...
