Transforming the European Energy Landscape: Legal Perspectives on Achieving Climate Neutrality by 2030
Abstract The European Union (EU) faces an urgent need to overhaul its energy system to address the escalating climate crisis, reduce dependency on Russian fossil fuels, and provide affordable, sustainable energy.
Global Minimum Tax in Korea: Implementation Upcoming
Korea recently published new regulations containing detailed implementation guidance in regard to Global Minimum Tax (OECD Pillar Two). The new regulations are published in the Presidential Decrees to the International Tax Coordination Law and are effective January 1st, 2024. In this newsletter, Lee & Ko’s International Tax Team provides an update on the status of …
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DECRIMINALISING MEASURES: ENHANCING THE LEGAL METROLOGY ACT THROUGH THE AMENDMENTS OF 2023
The Legal Metrology Act of 2009 (“2009 Act”), which inter alia deals with regulation of trade and commerce in weights, measures, and numbers, has recently undergone significant changes courtesy of the Jan Vishwas (Amendment of Provisions) Act of 2023 (“Amendment Act”).
Singapore moves to regulation of collective management organizations
This article is produced by CMS Holborn Asia, a Formal Law Alliance between CMS Singapore and Holborn Law LLC. On 31 October 2023, the Copyright (Collective Management Organisations) Regulations 2023 (“Regulations”) were enacted pursuant to the Copyright Act 2021 and will take effect from 1 May 2024.
MORE POWER TO CREDITORS AS PERSONAL GUARANTORS MAY FACE INSOLVENCY PROCEEDINGS FOR DEFAULTING DEBTS
Introduction The Hon’ble Supreme Court of India in Dilip B. Jiwrajka v. Union of India & Ors.[1] has upheld the constitutional validity of the provisions contained in Sections 95 to 100 of the Insolvency and Bankruptcy Code,
Disputes regarding the reclaim of nationalized property in Romania
The communist period, years 1945-1989, had a major influence regarding a constitutional right, namely the right of ownership in Romania, as properties were abusively taken over by the state.
Tax disputes in Romania: Appealing Tax Decisions and Administrative Tax Acts
According to regulations in tax law in Romania, a tax decision and an administrative tax act can be appealed in front of the fiscal authority in order to analyze the validity and legality of the taken measures.
The Twelve Bells of Wisdom for Employers at Christmas
With the festive season approaching and Christmas parties firmly back on the agenda, we look at some…
Role of Carbon Credit Certification in Decarbonization of Mobility Sector
Introduction Carbon Credits, as the name suggests, is a scheme which focuses on the reduction of greenhouse gases in the environment and ensures that access concentration of greenhouse gases in the atmosphere is avoided.
Malta Transfer Pricing Rules
With the Malta Transfer Pricing Rules, Malta has introduced to its legal system transfer pricing rules, imposing obligations on corporate taxpayers and introducing new legal institutions