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The General Department of Taxation (“GDT”) has recently issued a notification № 437 dated 19 April 2012, to provide clarification to Directors and/or Managers of enterprises operating in Cambodia who are subject to the real regime of tax. The notification sets out the responsibilities with respect to the payment of tax liabilities in cases of a sale or transfer of a business in Cambodia, including by way of a sale of shares....
Read more »Under the Law on Commercial Enterprises (“LCE”), capital contributions may be in the form of money, in-kind, or past services (LCE Article 146). This article further provides that: “Payment in-kind, may include trademarks, copyrights, patents, and the right to use any intangible property or trademark license.” (unofficial translation). Read broadly, this provision of Article 146 appears to encompass all forms of intellectual property, as well as rights and licenses to such property, and other intangible property....
Read more »Under the Law on Commercial Enterprises (“LCE”), capital contributions may be in the form of money, in-kind, or past services (LCE Article 146). This article further provides that: “Payment in-kind, may include trademarks, copyrights, patents, and the right to use any intangible property or trademark license.” (unofficial translation). Read broadly, this provision of Article 146...
Read more »The General Department of Taxation (“GDT”) has recently issued a notification № 437 dated 19 April 2012, to provide clarification to Directors and/or Managers of enterprises operating in Cambodia who are subject to the real regime of tax. The notification sets out the responsibilities with respect to the payment of tax liabilities in cases of...
Read more »In this issue we present Cambodian regulations and information touching on the following:
Les matières premières appartiennent à l’Etat et font l’objet d’une réglementation stricte dans le royaume. Toute personne désirant explorer ou exploiter ces ressources doit obtenir un permis ou une licence....
Read more »In this issue we present Cambodian regulations and information touching on the following:
On 26 March 2012 the Ministry of Finance and Revenue unveiled far reaching tax reforms in Yangon. The reforms have been officially published in a series of 16 separate Notifications on income tax and commercial tax which will become effective on 1 April 2012. Our senior tax lawyer in Yangon attended the formal announcement and provides a brief overview of the reforms....
Read more »On 26 March 2012 the Ministry of Finance and Revenue unveiled far reaching tax reforms in Yangon. The reforms have been officially published in a series of 16 separate Notifications on income tax and commercial tax which will become effective on 1 April 2012. Our senior tax lawyer in Yangon attended the formal announcement and...
Read more »We discuss below the need for employers in Vietnam to adopt and register internal labor regulations (“ILRs”). ILRs are a regulatory platform governing, amongst other things, issues relating to disciplinary breaches in the workplace. The work rules and procedures contained in an employer’s ILRs form part of the contractual relationship between employer and employee if they are duly registered....
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