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In Corporate Compliance

Global: CLEAR – Corporate Legal Entity Assessment & Rationalization

by , , and 4 Mins Read

Maintaining a legal entity, even when it is dormant, will use up valuable resource. Whether it is drafting of corporate approvals, preparation of financial accounts, gathering signatures, making filings, attending to the annual compliance and day-to-day obligations of your dormant legal entities can require a significant amount of management time. We explore why now may be a good time to re-visit plans for dormant entities in your group structures and some of the key benefits that a CLEAR project can bring.

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In Africa

Africa: Tax implications of digital transformation in the consumer goods and retail sector

by and 7 Mins Read

The growth in demand for online retail services has led to extensive disruption in the Consumer Goods and Retail (CG&R) sector in Africa. Africa-based CG&R businesses have been adapting their digital operating models to keep up with demand, and multinational e-commerce organisations operating in the region are recording rapid growth. However, this digital expansion in the CG&R sector has numerous tax implications, both locally and regionally.

In Europe

United Kingdom: TLRC Report – The tax tribunals – The next 10 years

by and 2 Mins Read

Taxpayers have the right to appeal HMRC’s decisions to the Tax Tribunal in most circumstances. In reality, many find the appeal process too arduous, time consuming and risky; resulting in taxpayers conceding or settling matters with otherwise good prospects of success. We expect that the recommendations of the Tax Law Review Committee, if implemented, will improve taxpayers’ access to justice and level the playing field between taxpayers and HMRC.

In Canada

Canada: Remote working from outside of the jurisdiction – The pandemic and beyond (Video Chat)

by , , and 1 Min Read

In this Quick Chat video, Baker McKenzie’s Labour and Employment, Global Immigration and Mobility, and Tax lawyers review the wide variety of legal issues for Canadian employers to consider regarding a temporary or permanent remote work opportunity outside of the province of the employment agreement and provide tips on how employers can offer employees flexibility while remaining compliant with employment, immigration and tax requirements.

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In Asia-Pacific

Australia: Working remotely oversees – Cross border issues

by and 2 Mins Read

In the current pandemic, many employers have been required to rapidly shift to a remote working model. This shift has raised a number of issues that employers have had to consider, including how best to monitor remote workers’ hours of work, how to appropriately supervise and mentor them, and how to appropriately address health and safety obligations outside the usual office environment.
With the tightening of Australia’s border controls restricting the ability of individuals to travel overseas and back again, employers are now also grappling with situations where employees who have traveled outside Australia are requesting the ability to work remotely whilst overseas.

In Africa

Africa: China’s trade with the continent grows to record highs

by 5 Mins Read

Trade between China and Africa almost doubled between 2020 and 2021, and over the last 20 years trade between China and the region has increased twenty-fold. Challenges, such as Africa’s over-dependence on natural resources and vast lack of essential infrastructure, must still be addressed, but the African Continental Free Trade Area is gearing up to provide a further boost for all of the continent’s major trading partners.

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In Antitrust / Competition

Vietnam: New anti-dumping investigation re office desks and chairs originating from China and Malaysia

by and 2 Mins Read

On 3 June 2021, the Trade Remedy Authority of the Ministry of Industry and Trade (MOIT) received a petition for an anti-dumping investigation with regard to office desks and chairs originating from China and Malaysia. The petitioners are Xuan Hoa Vietnam JSC, and Hoa Phat Furniture., JSC. On 1 September 2021, the MOIT issued Decision No. 2091/QD-BCT to officially conduct the investigation.

In AML & Financial Services Regulatory

Australia: High Court rules on ‘interests of justice’ in relation to privilege against self-incrimination

by , and 7 Mins Read

The privilege against self-incrimination has long been a feature of Australia’s common law and recognises the important concept that individuals should not be compelled to incriminate themselves. The privilege has also been protected by legislation, including in sections 128 & 128A of the Evidence Act 1995 (Cth). A recent High Court decision in Deputy Commissioner of Taxation v Zu Neng Shi [2021] HCA 22 considered whether disclosure of privileged information was in the interests of justice.

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