The Quincecare Duty: A narrower scope of Application
The Quincecare duty is applied in United Kingdom since case Barclays Bank plc v Quincecare [1992] 4 All ER 363, issued back in 1992. In the most recent decision Fiona Philipp v Barclays Bank UK plc narrows the scope of application of the Quincecare duty.
Foreign Investment and Technology Transfer Rules 2077 (2021)
The article summarizes Foreign Investment and Technology Transfer Act 2019 (2075) that has brought into effect the Foreign Investment and Technology Transfer Rules 2021 (2077) (“FITTR”).
Enforcement and Setting Aside of an Arbitral Award in Thailand
What is Arbitration? Arbitration is one of the most effective Alternative Dispute Resolution (“ADR”) approaches to resolving disputes outside the courts. Arbitration is often considered for the resolution of disputes, most commonly used in relation to international commercial transactions.
Public Tenders and Contracts in Malta; An Insight into the Key Requirements and Notions
Under Maltese law, the main legislative instrument in the field of public tendering and contracting is the Public Procurement Regulations, Subsidiary Legislation (‘SL’) 601.03.
Cyprus implements the 5th AML Directive
Key developments and the introduction of cryptoassets service providers
Issuance of dematerialised securities using blockchain technology
Starting 26 January 2021, the new law of 22 January 2021 applies!
Digital services act package
THERE IS NEW SHERIFF IN THE (DIGITAL) WILD WEST: THE EUROPEAN COMMISSION!
New law on payments to EU ‘black-list’ countries
ON 28 JANUARY 2021, THE LUXEMBOURG PARLIAMENT APPROVED BILL OF LAW N°7547 IMPLEMENTING MEASURES CONCERNING THE NON-TAX-DEDUCTIBILITY OF INTEREST AND ROYALTY PAYMENTS MADE TO ENTITIES LOCATED IN NON-COOPERATIVE JURISDICTIONS.
New VAT burden on company cars?
ON 20 JANUARY 2021, THE COURT OF JUSTICE OF THE EUROPEAN UNION (CJEU) GAVE ITS RULING IN A CASE THAT RAISED THE QUESTION OF WHETHER THE PROVISION OF A COMPANY CAR TO AN EMPLOYEE IS SUBJECT TO VAT (C-288/19, QM V FINANZAMT SAARBRÜCKEN).
OECD releases helpful new guidance on transfer pricing during the pandemic
ON 18 DECEMBER 2020, THE OECD PUBLISHED ITS MUCH-ANTICIPATED “GUIDANCE ON THE TRANSFER PRICING IMPLICATIONS OF THE COVID-19 PANDEMIC”.