The Tax Cost Base Rules for Share Trades
13 Dec 2016 at 04:00 / NEWSPAPER SECTION: BUSINESS The Tax Cost Base Rules for Share Trades Trading shares is a common activity today because various authorities — including the Revenue Department, the Stock Exchange of Thailand and the Securities and Exchange Commission — have established clear guidelines for almost every aspect of the process. This …
Regulation on Processing and Protecting the Privacy of Personal Health Data
The Regulation on Processing and Protecting the Privacy of Personal Health Data ("Health Data Regulation") has recently been published on the Official Gazette, on October 20, 2016 and came into force on the same date. This regulation is not only applicable to the health institutions and the data subjects whose personal data is processed, but …
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The new salary thresholds for 2017
The Federal Public Service Employment has modified the remuneration thresholds to be taken into account for the application of certain employment provisions for blue- and white-collar employees. Read more
Remote Work: Issues And Particulars Of Legal Regulation In Kazakhstan And Abroad
Yekaterina Khamidullina, Associate, AEQUITAS Law Firm The era of globalization and information systems development brings about new non-standard forms of employment designed to meet the modern society needs. One of such new and flexible forms of employment is "remote work" that has already been legislatively secured in most countries of the world.
Cyprus: Arbitration – Anti-suit Injunction Issued By Arbitrators
The European Court of Justice (‘ECJ’) in the Gazprom Case (2015) held that anti-suit injunctions issued by arbitral tribunals in relation to the pursuit of Court proceedings within the EU, are not incompatible with the Brussels Regulation. The ECJ held that the BrusselsRegulation does not prevent a Court in an EU Member State from recognizing …
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Cyprus: Worldwide freezing orders
In the English case of Derby& Co v Weldon (No3 and 4) (1990) Ch 65, the Court of Appeal held unequivocally that a court can order a defendant’s assets to be frozen even if they are situated outside of the jurisdiction. However what is vital to be established in such circumstances is:
Duty To Disclose At Ex Parte Hearings Extends Also To Relevant Law And Applicable Legal Principles
In a recent decision of the Cypriot Court of Appeal in COMMERZBANK –V- ADEONA, it has been inter alia held that the duty of an applicant to disclose at an ex parte hearing of an application, extends to the relevant law and applicable legal principles to the case.
The Duty Of Disclosure At An Ex Parte Hearing Extends Also To Without Prejudice Correspondence
In a recent decision of the Cypriot Court of Appeal in COMMERZBANK –V- ADEONA, it has been inter alia held that the duty of disclosure of an applicant to an ex parte application, extends also to the without prejudice correspondence of the relevant parties.
Stock options and management companies
Direct grant of stock options to the director of the management company The tax authorities have just confirmed that stock options granted direct to the director of a management company, by the company for which the management services are performed, can fall within the scope of application of the Act of 26 March 1999 in …