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Asia Tax Bulletin – Autumn 2020This edition contains news on various recent tax developments in East and Southeast Asia. One development in particular has been dominating the headlines: the introduction, in a number of jurisdictions, of an indirect tax liability on digital goods and services (e-books, music, movies, computer software, games, online advertising, etc.) supplied by overseas businesses.
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Five Things to Consider in Determining Bonuses in Hong KongAs we approach the bonus season, many employers in Hong Kong will be looking back on an unusual year to work out what bonus, if any, to award their employees. For many employers, business has been down; for some, business performance has been good.
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Hong Kong Court Gives Guidance on Appealing a Question of Law Arising from an Arbitral AwardIn MC v. SC [2020] HKCFI 2337, the Hong Kong Court of First Instance (Court) addressed an application for leave to appeal on a question of law arising out of an arbitral award on the basis that the question was of general importance and at least open to serious doubt.
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10 月 23 日2020 年Europe Daily News, the latest policy and legal developments in the European Union
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10 月 23 日2020 年On October 20, 2020, US Federal Reserve Board (FRB) Vice Chair for Supervision Randy Quarles signaled that regulatory reforms may be needed to address vulnerabilities to the financial system from the nonbank sector.
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October 2020Whilst foreign direct investments (“FDI”) in German companies have been subject to a screening regime for a long time, over the last few years the FDI regime in Germany has constantly become tighter and more M&A transactions are subject to review and the authorities take a closer look at those transactions.