Reduction of the tax for microenterprises – legal solutions for entrepreneurs at company incorporation or for existing businesses
Essential legal assistance for an efficient transition to the microenterprise tax regime Starting with 2025, the fiscal regime applicable to microenterprise has undergone significant changes, marking a reduction in the tax level for microenterprise, a measure that can bring benefits to entrepreneurs, especially those who are starting their journey or looking to optimize the structure of their existing company. …
In January 2026, the Intellectual Property Divisions of the Tokyo District Court (the “TDC IP Division”) published their “Guidelines for Standard Essential Patents Judicial Mediation (SEPJM)” (the “Guidelines”) which follows the earlier publication of the TDC IP Division’s “Guidelines for Patent Infringement Lawsuits Involving Standard Essential Patents” (the “SEP Lawsuit Guidelines”) , . The Guidelines announced the TDC IP Division’s decision to implement judicial mediation for dispute cases involving standard essential patents (“SEPs”; and such mediation, “SEP Judicial Mediation”), as a special procedure under the intellectual property judicial mediation procedure , and set out important points regarding the SEP Judicial Mediation. According to the Guidelines, SEP Judicial Mediation is intended to resolve SEP related disputes including disputes over the licensing royalty under fair, reasonable, and non-discriminatory (“FRAND”) terms for the SEP holder’s entire global SEP portfolio (such royalty hereinafter referred to as the “Global FRAND Royalty”), on a global basis (i.e., not limited to disputes that arise in Japan) in a more expeditious manner than a SEP Lawsuit administered under the SEP Lawsuit Guidelines. In addition, where a settlement is not reached through mediation, the Guidelines address a point that is expected to influence consideration of the abuse of rights defense (the so-called FRAND defense) in a subsequent lawsuit or preliminary injunction proceeding. Accordingly, the Guidelines will likely have a significant impact on strategies for SEP-related disputes including whether parties should choose to bring a SEP Lawsuit initially or file a petition for SEP Judicial Mediation. We provide below a basic flowchart (with comments) describing the presumed progression of proceedings in a SEP Judicial Mediation in light of the Guidelines, and notable points regarding the Guidelines.
In January 2026, the Intellectual Property Divisions of the Tokyo District Court (the “TDC IP Division”) published their “Guidelines for Standard Essential Patents Judicial Mediation (SEPJM)” (the “Guidelines”)[1] which follows the earlier publication of the TDC IP Division’s “Guidelines for Patent Infringement Lawsuits Involving Standard Essential Patents” (the “SEP Lawsuit Guidelines”)[2],[3].
Publication of “Guidelines for Standard Essential Patents Judicial Mediation (SEPJM)” by the Intellectual Property Divisions of the Tokyo District Court
In January 2026, the Intellectual Property Divisions of the Tokyo District Court (the “TDC IP Division”) published their “Guidelines for Standard Essential Patents Judicial Mediation (SEPJM)” (the “Guidelines”)[1] which follows the earlier publication of the TDC IP Division’s “Guidelines for Patent Infringement Lawsuits Involving Standard Essential Patents” (the “SEP Lawsuit Guidelines”)[2],[3].
Publication of the “Guidelines for Patent Infringement Lawsuits Involving Standard Essential Patents” by the Intellectual Property Divisions of the Tokyo District Court
In January 2026, the Intellectual Property Divisions of the Tokyo District Court (the “TDC IP Division”) published the “Guidelines for Patent Infringement Lawsuits Involving Standard Essential Patents” (the “Guidelines”)[1].
Labour Court Finds Employer Not Required to Pay SSP Where Employee Did Not Qualify for Company Sick Pay
SK Biotek Ireland Ltd v Shannon Reina (SLD262) is a recent decision by the Labour Court in respect of an appeal of a Workplace Relations Commission (“WRC”) decision concerning statutory sick pay. The Complainant lodged the original claim under the Sick Leave Act 2022 (the “Act”) in circumstances where she did not receive sick pay …
New WRC Code of Practice on Part-Time Workers
In January 2026, a new Code of Practice on Access to Part-Time working (“the Code”) was introduced by the Workplace Relations Commission (“WRC”). The new Code aims to provide practical guidance for employers and employees in agreeing part-time working arrangements, reflecting the importance of flexible and inclusive work environments.
WRC finds Discrimination where “Neutral” Policy Failed to Accommodate Disability
In Kim Murphy v Ryan’s Investments Unlimited Company t/a Hertz Rent A Car, the Complainant brought a claim to the Workplace Relations (“WRC”) under the Equal Status Act 2000 after she was charged with a €150 ‘valet fee’ due to having her guide dog in the car. The WRC Adjudicator, Gaye Cunningham, found in favour …
Continue reading “WRC finds Discrimination where “Neutral” Policy Failed to Accommodate Disability”
Kyk gou wat doen ‘n blazer! From TikTok to Trademarks: Can a viral trend give you trade mark rights overnight?
15 May 2026 South Africans can’t stop saying it: “kyk wat doen ’n blazer”! What started as a single video has turned into a nationwide trend — and potentially something far more valuable: a commercial asset.
Court of Appeal Case Updates – Employment Law Essentials
Recent decisions from the Malaysian Court of Appeal (“COA”) continue to shape and refine key principles in employment law, addressing critical issues relating to forum jurisdiction, the limits of managerial discretion, the enforceability of wage reductions, and the legal framework governing redundancy.
Critical minerals and T-MEC: Strategic implications for the mining industry in Mexico
The recent announcement of a critical minerals cooperation plan between Mexico and the United States is a particularly relevant development for the mining industry. Far from being a merely declarative instrument, this agreement reflects a structural change in the way mineral resources are conceived, not only as productive inputs, but as strategic assets linked to …