Deposition of the Export Earnings for the Export Companies in Myanmar
INTRODUCTION Before 2026, the Central Bank of Myanmar issued several notifications specifying percentage of the export earnings that export companies were required to deposit. Pursuant to these notifications, exporters were required to deposit a specified portion of their total export earnings for conversion into Myanmar currency, namely 65% (August 2022), 50% and 35% (July and …
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Understanding the Legal Framework and Registration of Mergers and Acquisitions (M&A) in Cambodia: Key Compliance Considerations for Investors
Introduction Mergers and acquisitions (“M&A”) are increasingly used by investors to expand business operations, restructure their business, and enter new markets. In Cambodia, M&A transactions are regulated through a combination of corporate, competition, investment, and taxation regulation rather than a single comprehensive statute.
Legal Analysis: VAT Increase in Real Estate – Who Pays the Difference and Who Can Take Legal Action
The Real Estate VAT Crisis: Fiscal Impact, Contractual Liabilities, and Legal Solutions Starting August 1st, a tax increase will come into effect, raising the vat rate from 9% and 19% to 21% for new residential properties regardless of their value. This change has caused unrest in the real estate market and raised numerous questions regarding the applicability of the new …
Tensions Between Shareholders in Difficult Economic Times: What the Law Says and How a Commercial Lawyer in Romania Can Help
Partnership Agreement: How to Prevent Shareholder Conflicts in Times of Crisis In today’s economic climate, more and more entrepreneurs choose to enter into a general partnership to start a company. One may become a shareholder by contributing to the share capital of a newly established company, by acquiring shares through assignment, or via inheritance. Regardless of how …
The Wave of Financial Arrears Hits the Romanian Economy. How Can Companies Recover Outstanding Amounts Quickly and Legally (Statistics)
How to Protect Your Financial Rights and Recover Funds Using an Effective Legal Strategy In an increasingly uncertain economic climate, protecting a company’s financial interests is no longer optional—it is a necessity. Businesses across Romania are facing a growing wave of unpaid claims, and without early legal intervention, these delays can result in significant losses.
The Land and Property Crisis in Cities: Neighbor Disputes, Cadastral Issues, and City Hall Refusals
Legal Challenges in Real Estate The rapid urban growth and continuous expansion of construction in major Romanian cities generate an increasing volume of real estate disputes, neighbor disputes, boundary conflicts, and administrative blockages. From the perspective of a law firm specialized in real estate, such problems require firm legal interventions based on the current legislative framework.
Reduction of the tax for microenterprises – legal solutions for entrepreneurs at company incorporation or for existing businesses
Essential legal assistance for an efficient transition to the microenterprise tax regime Starting with 2025, the fiscal regime applicable to microenterprise has undergone significant changes, marking a reduction in the tax level for microenterprise, a measure that can bring benefits to entrepreneurs, especially those who are starting their journey or looking to optimize the structure of their existing company. …
Publication of “Guidelines for Standard Essential Patents Judicial Mediation (SEPJM)” by the Intellectual Property Divisions of the Tokyo District Court
In January 2026, the Intellectual Property Divisions of the Tokyo District Court (the “TDC IP Division”) published their “Guidelines for Standard Essential Patents Judicial Mediation (SEPJM)” (the “Guidelines”)[1] which follows the earlier publication of the TDC IP Division’s “Guidelines for Patent Infringement Lawsuits Involving Standard Essential Patents” (the “SEP Lawsuit Guidelines”)[2],[3].
Publication of the “Guidelines for Patent Infringement Lawsuits Involving Standard Essential Patents” by the Intellectual Property Divisions of the Tokyo District Court
In January 2026, the Intellectual Property Divisions of the Tokyo District Court (the “TDC IP Division”) published the “Guidelines for Patent Infringement Lawsuits Involving Standard Essential Patents” (the “Guidelines”)[1].
Labour Court Finds Employer Not Required to Pay SSP Where Employee Did Not Qualify for Company Sick Pay
SK Biotek Ireland Ltd v Shannon Reina (SLD262) is a recent decision by the Labour Court in respect of an appeal of a Workplace Relations Commission (“WRC”) decision concerning statutory sick pay. The Complainant lodged the original claim under the Sick Leave Act 2022 (the “Act”) in circumstances where she did not receive sick pay …