A modern, technologically driven society generates large amounts of information about members of that society. Think, for example, of the information regarding statuses and activities that banks, credit card providers, medical aid schemes, cell phone networks and employers have in their possession. Think further of the information that Google, Facebook, Uber and Amazon have in their possession ...
In our previous article, we reported that the court had refused to frustrate a tenancy agreement due to the COVID-19 pandemic and social disruption: The Center (76) Limited v Victory Serviced Office (HK) Limited HCA 1020/2020; [2020] HKCFI 2881. In this article, we will discuss several recent decisions on the same subject. The tenants’ arguments in all of these cases, that their payment obligations were discharged/suspended during the COVID-19 pandemic, failed ...
In the recent judgment of The Center (76) Limited V Victory Serviced Office (HK) Limited HCA 1020/2020; [2020] HKCFI 2881, the Hong Kong Court of First Instance rejected a tenant’s argument that the tenancy agreement was frustrated due to the COVID-19 pandemic and social disruption ...
In a recent case, the Labour Court needed to consider the interplay between section 136 of the Companies Act, 2008 and section 189 of the Labour Relations Act, 1995 (“the LRA”). The latter section enables an employer to terminate an employee’s employment based on operational requirements. Section 136(1)(a) of the Companies Act provides that, during business rescue proceedings, employees will continue to be employed by the employer on the existing terms and conditions of employment ...
With the Corona crisis, countries such as Germany, France and the Czech Republic have already announced bans on exports of protective gear to avoid shortages at their countries. But is this in conformity with the principle of free movement of goods as provided for in articles 34-36 TFEU? This principle is one of the cornerstones of the European Union's internal market which implies that national barriers to the free movement of goods within the EU need to be removed ...
Following the measures announced by the Federal Government on 12 March 2020, more and more employers are considering implementing a temporary telework regime, in which employees are required to work from home. Can an employer impose such a measure and what are the implications? An employer cannot unilaterally oblige an employee to work from home, except if employees are exposed to specific health and safety related risks at work ...
The European Convention on Human Rights applies also to legal entities.As a result, businesses and organisations can address the European Court of Human Rights if they consider that their human rights, guaranteed under the European Convention on Human Rights, have been violated. Although not rare in Europe, this option is still new and not widely used by companies in the Baltics ...
The Court of Appeal has given some much-needed clarity on this issue in the recent decision of Abbey Healthcare (Mill Hill) Limited v Simply Construct (UK) LLP [2022]. In a majority judgment, the Court of Appeal reversed the first instance decision and held that the collateral warranty in question was a construction contract within the meaning of s.104(1) of the Housing Grants, Construction & Regeneration Act 1996 (the Construction Act) ...
On 15 June 2023, three groups namely the Centre for Progressive Policy (CPP), Pregnant Then Screwed (PTS) and Women in Data, published their collaborative report on the social and economic impact associated with extended paternity leave and pay. Currently in the UK, the statutory entitlement to paternity leave is capped at two weeks, with the weekly rate for paternity pay amounting to the lower of £172.48 per week or 90% of average weekly earnings ...
The 31st of March is already an auspicious date in the Cambodian tax calendar: It is the deadline for most taxpayers in Cambodia to submit their annual Income Tax return. This year, however, the last day of March is also the deadline for non-resident e-commerce providers to register for value-added tax (“VAT”) in Cambodia ...
January 2022 has seen the issuance of Instruction No. 002 AAR.N (“Instruction 002”) on the Compulsory Submission of Annual Financial Statements to the Accounting and Auditing Regulator (“ACAR”) and Instruction 001 AAR.I regarding the Submission to the ACAR on the use of English for computerized or other accounting systems (“Instruction 001”). We set out the salient points with respect to Instruction 002 and Instruction 001 below for your reference ...
Overview On 15 October 2021, the New Law on Investment (“New Investment Law”) was promulgated, which aims to provide a comprehensive, transparent and predictable legal framework to attract both domestic and foreign investment. The New Investment Law replaces the existing 1994 Law on Investment and the 2003 Law on the Amendment to the Law on Investment (“Former Investment Law”) from its promulgation date (15 October 2021) ...
On 29 June 2021, the Ministry of the Environment (“MOE”) issued five new Prakas pursuant to Prakas No. 021 dated 3 February 2020 on the Classification of Environmental Impact Assessments (“EIA”) for Development Projects. These new Prakas determine the procedures and implementation guidelines for checklists used to prepare initial environmental and social impact assessment (“IEIA”) reports ...
Overview On 22 February 2023, the Ministry of Commerce (“MOC”) issued a new regulation on the Forms and Procedures for Issuance of Temporary Suspension Measures and/or Decisions by the Cambodia Competition Commission (“CCC”) to strengthen the enforcement of the Law on Competition (“Competition Law”) in Cambodia ...
The General Department of Taxation (“GDT”) issued Instruction no. 1972 GDT on 31 January 2022 (“Instruction 1972”) which sets out obligations for taxpayers in Cambodia that carry out projects for public interest in connection with a grant or loan agreement (“Agreement”) or memorandum of understanding (“MoU”) between the Royal Government of Cambodia and another government or national development agency or partner international organisations ...
Key points From 8 September 2021 non-resident entities who provide digital goods/services or e-commerce activities to Cambodian consumers and who expect to have sales of USD15k or more before the end of the year, over three consecutive months, have 30 days to register for VAT with the General Department of Taxation (GDT) in Cambodia. From 2022 onward the same non-resident entities, as described above, that expect to have sales of USD62 ...
The Ministry of Land Management, Urban Planning and Construction (“MLMUPC”) issued a new Prakas No. 109 on 22 November 2021 on the Formalities for Certification Work of Architectural Design and Structural Design (“Prakas 109”). The purpose of this Prakas 109 is to regulate the formalities of inspection and certification works in order to implement the Sub-Decree No ...
On 6 December 2021, the NBC issued a Notification No. B7-021-2083 on Cessation of Granting New Microfinance Deposit-Taking Institutions License. The NBC decided to cease granting of new license for microfinance deposit-taking institutions in order to further strengthen banks and financial institutions’ capacity, inspection, financial stability and contribution to national economic development ...
New Promulgated Law and Subsequent Regulations on Health, Administrative and Other Measures during Covid-19 Outbreak In response to the recent community outbreak of Covid-19 on 20 February 2021, the Royal Government of Cambodia (“RGC”) promulgated and issued a number of regulations, specifically: Law on Preventative Measures against the Spread of Covid-19 and other Highly Contagious Diseases dated 11 March 2021 (“Preventative Measures Law”); Sub-Decree 37 dated 12 Ma
On 19 April 2021, the MLVT issued ‘Instruction 043 concerning the Payment of Wages for Early April (2021) and Additional Allowances for Employees in the Garment, Enterprise, Handicraft and Business sectors during the Phnom Penh and Takmao city lockdowns to prevent the spread of COVID-19’ (“Instruction”). The Instruction states that the temporary lockdown measures in Phnom Penh and Takmao City should be regarded as the de facto suspension of employment ...
