Key takeaways for system vendors from the Japan Fair Trade Commission’s survey report on procurement of information systems by government offices
Introduction On 8 February 2022, the Japan Fair Trade Commission (“JFTC”) published its “survey report on procurement of information systems by government offices” (“Report”).
A. Background In making sustainable investment decisions, a rational imperative is to comprehend the integration of environmental, social, and governance (ESG) factors into investment mechanisms and decision-making. The elements of ESG, which include, inter alia, the response of corporations to factors like climate change, corporate social responsibility initiatives, employee rights (including LGBTQIA+ rights), health and …
Recent Supreme Court Decision Discusses the Income Characterization of Consideration for Software under the Korea-US Tax Treaty
Lee & Ko Tax Group is pleased to distribute this Tax Alert to our Clients and Friends of an important tax case recently decided by the Supreme Court of Korea (2022du36155, decided on June 16, 2022) involving certain payments for the purchase of software by a Korean subsidiary from its US parent.
UAE continues to be one of the most attractive jurisdictions for foreign direct investment. Real estate is a crucial sector towards garnering more investment into UAE. In fact, high value investment in UAE real estate, subject to fulfilling the specified conditions, may also help a non-resident buyer in obtaining a long-term UAE visa.
Introduction The judicial system of United Arab Emirates operates at two levels. It operates at a federal level and a local level. At the local level, the relevant Emirates have their own court system and judicial departments, whereas the judiciary at the federal level controls the courts and departments across the UAE.
Commercial disputes in the UAE are resolved either through litigation or arbitration. While arbitration is fast growing as an effective alternative dispute resolution mechanism, litigation before the courts remains the primary channel of dispute resolution in the UAE.
A travel ban, in common terms, means restricting an individual who is inside the country to exit the country and prohibiting an individual who is outside the country to enter or re-enter the country.
Introduction We have discussed personal status laws applicable to the UAE in the previous articles.
General Overview Broadly, evidence means any information which is presented by either party in a legal proceeding to provide support in a case. The objective is to enable the courts to resolve or decide the matter conclusively.
A decision issued by the Court of First Instance, which is the primary court, whether in a civil or criminal matter, may be appealed before the Court of Appeal.