Analysis of the Protocol amending the Agreement for the Avoidance of Double Taxation between Cyprus
INTRODUCTION On the 8th of September 2020, officials representing the Republic of Cyprus and the Russian Federation concluded to a Protocol amending the Double Tax Treaty (“DTT”) between the two countries.
Malta publishes legislation extending DAC 6 reporting deadlines
Malta has implemented the extended DAC 6 reporting deadlines, following the Commissioner for Revenue’s announcement back on the 2nd July 2020 to defer the first reporting deadlines arising as a result of the DAC 6 applicable legislation, namely, the Cooperation with other Jurisdictions on Tax Matters Regulations (SL 123.127).
EQUITABLE ESTOPPEL and LACK OF JURISDICTION for the refusal of injunctive relief
INTRODUCTION Cyprus has emerged as a centre for resolution of international disputes in recent years given the plethora of multinational companies and high-profile individuals taking advantage of the island’s double tax treaties, tax rules and regulations, in combination with the fact that Cyprus is a member of the EU and all judgments of the Cyprus …
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The Court of Cassation: Mediation is not Mandatory for Compensation Cases Initiated with Non-Monetar
The 11th Civil Chamber of the Court of Cassation ruled that where the lawsuits are backlogged, mediation is not mandatory for commercial cases initiated with non-monetary claims. Accordingly, it overruled the Regional Court’s decision.
WELMAX case: time limits before the EUIPO and how to calculate them
Par Richard Milchior, le 10 septembre 2020 Article publié dans World Trademark Review
The Definition of Redundancy under Maltese Law
When terminating on grounds of redundancy, Maltese law states that an employer must always follow the last in, first out rule. Thus, the last person engaged within a class of employees affected by the redundancy should be the first to be made redundant. The only exception to the last in, first out rule is where …
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Commercial Franchise in Vietnam Under Change Pressure
At the end of the 1990s, franchise was still a strange concept to most people in Vietnam. There were no opportunities to enjoy or even see the products and services of the world’s well-known brands in Viet Nam. KFC, McDonald, Starbucks and Lotteria were not familiar names for Vietnamese youth. However, this has changed.
Vietnam Real Estate: Foreigners are allowed to buy project houses and condominiums in Vietnam
The National Assembly adopted the Law on Residential Housing No. 65/2014/QH13 (LRH) on November 25, 2014, which was effective as of July 1, 2015. According to the new law, foreigners are allowed to buy project houses and condominiums in Vietnam. Below are the table of comparison between the current and new LRH as well as …
Chambers Global Guide to International Arbitration 2020
Chambers & Partners’ International Arbitration 2020 practice guide features 47 jurisdictions. Stavros Pavlou, Eleana Christofi, Theodoros Symeonides, and Athina Patsalidou provide expert legal commentary on tribunals, preliminary and interim relief, collection and submission of evidence, confidentiality, types of remedies, class actions, and grounds for appeal and enforcement in Cyprus. Click below to read the Cyprus chapter.
Chambers Global Guide to the Enforcement of Judgments 2020
The new edition of Chambers’ Global Practice Guide to the Enforcement of Judgments discusses identifying assets, domestic judgments, foreign judgments and arbitral awards in 24 jurisdictions. Eleana Christofi and Theodoros Symeonides contribute the Cyprus chapter and provide expert legal commentary on the key issues and latest developments in the enforcement landscape in Cyprus.