Thailand’s New Tax Rules: Reporting Foreign Income for Residents
The Revenue Department of Thailand has issued Order No. 16/2023, which has significant implications for residents in Thailand who earn income abroad or possess assets located overseas.
Family Business in Malta – The Way Forward
Family businesses have long been the backbone of Malta’s economy, with a number of them dating back generations.
At what point does trying to keep the company going become fraudulent trading?
The case Catherine Buhagiar u Frank Buhagiar (the “Plaintiffs”) vs. Claudio Caruana u Josephine Caruana għal kull interess li jista’ jkollha (the “Defendants”) was brought before the Court of Appeal (the “Court”) on the 12 July 2023,
New Maritime Domain and Sea Ports Act entered into the force in the Republic of Croatia on 29th July 2023
Necessity for modernization of the maritime domain management in the Republic of Croatia.
Arm’s Length Principle in Transfer Pricing
In a globalized economy, it is a common practice that entities forming part of a multinational enterprise (“MNE”) transact with each other.
TATA SIA AIRLINES PRIVATE LIMITED v. THE UNION OF INDIA: WELL-KNOWN TRADE MARKS
A. Introduction: Much of the chatter around the enactment of the Trade Marks Rules, 2017 (‘Rules’) revolved around Rule 124[1], which lays down the procedure for the determination of a well-known trade mark (‘WKTM’) by the Registrar of Trade Marks (‘Registrar’). It is pertinent to note that the Rules flow out of the Trade Marks …
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MiCA Update: Consultation Process on the Proposed Updates to Chapter 3 of the VFA Rulebook
The new Markets in Crypto-Assets Regulation (MiCA), which will establish the first harmonised regime for crypto-assets across the EU, entered into force in June 2023.
The Japanese Basic Hydrogen Strategy
I. Introduction On June 6, 2023, the Renewable Energy and Hydrogen Ministerial Meeting revised the Basic Hydrogen Strategy for the first time in about six years. The Japanese government’s plan, which envisions a significant investment exceeding 15 trillion Japanese yen over a period of 15 years by public and private sectors into the hydrogen …
Implementation of SFDR – European Commission launches consultation
On 14 September 2023, the European Commission launched a public consultation as well as a targeted consultation to seek feedback on the implementation of the Sustainable Finance Disclosure Regulation (“SFDR”).
Trade Marks and Historical Symbols: Registering the Maltese Cross as a European Union Trade Mark
In Case R0405/2022-1, decided on the 20 March 2023, the European Union Intellectual Property Office’s (the “EUIPO”) First Board of Appeal (the “Board of Appeal”) annulled the EUIPO’s refusal of the Bailiwick of Brandenburg of the Chivalric Order of Saint John of the Hospital at Jerusalem’s (the “Applicant”) application to register a mark containing the …