Beneficial owner of income for applying benefits under DTTs: the Ukrainian approach
International double taxation treaties (“DTTs”) often provide that income of non-residents from Ukraine in the form of dividends, interest or royalties, can be subject to preferential tax rates. However, these benefits are not automatically applicable – certain requirements must be complied with to activate them.
The Intermediate Track and the perils of fixed costs
The intermediate track was introduced to assist with the general streamlining of the civil courts. Whether they have achieved this remains an open question. It is largely too early to tell, after all even today only 2% of cases receive an allocation to the intermediate track[1].
Legal Insight: In-depth Analysis of the Risks of Operating a Cannabis Business in Thailand and Mitigation Strategies
Cannabis Legal History in Thailand Thailand has a long and complex relationship with cannabis. Historically, cannabis (ganja) was widely used for medical, culinary, and cultural purposes. For centuries, Thai traditional medicine employed cannabis extracts as remedies for pain relief, appetite stimulation, and treatment of various ailments.
New Legal Guardrails for Thailand’s Wellness Industry
On 26 September 2025, a Notification concerning consumer protection in “wellness services” was promulgated in the Royal Gazette. This legal instrument marks a milestone: it imposes clearer obligations and restrictions on wellness-service providers, and strengthens consumers’ rights in an industry long characterized by ambiguity.
Strengthening the Prevention of Workplace Harassment
Customer Harassment and Sexual Harassment towards Applicants In June 2025, some laws were amended in order to place additional obligations on employers for the purpose of protecting people from workplace harassment, and these amendments are scheduled to take effect in 2026. An overview of these coming changes is outlined below.
Protection of Company Secrets and Non-Competition, and the Right of Recourse against Employees
Introduction: The Problem of Protecting Commercial Secrets in a Competitive Environment Companies in the modern era face a fundamental challenge in maintaining the confidentiality of their commercial information, which constitutes the core of their competitive advantage and the cornerstone of their success.
Skilled Worker Visa & Sponsorship Guide for Employers
The Skilled Worker visa continues to be the UK’s main immigration route for hiring overseas employees, but the regulatory framework is dense and ever-changing. For employers, understanding how the route operates, from salary thresholds and sponsorship duties to switching rules and extensions, is vital for lawful, compliant recruitment that supports commercial objectives and competitive advantage.
Unsponsored UK Work Visas: Employers’ Guide
The Skilled Worker visa remains the backbone of UK immigration for sponsored employment, but it isn’t the only UK work visa route. A range of unsponsored work routes and legacy categories continue to provide pathways for individuals to live and work in the UK without direct employer sponsorship.
An evolving investment landscape: the incoming Foreign Direct Investments screening framework of the EU applied in Cyprus
Background It is an undeniable fact that Foreign Direct Investments (the ‘FDI’) are a key contributor to the Union’s growth as they enhance its competitiveness, create jobs and economies of scale, bring in capital, technologies, innovation, expertise, and open up new markets for the Union’s exports. While maintaining an open investment environment, the EU has …
Amending a contract in court due to a material change in circumstances: what international businesses need to know in the Ukrainian context
If you are a foreign investor or an international company doing business in Ukraine, you probably know that this market is dynamic and promising, but at the same time unpredictable.