Whether buying or selling a technology company, there are a number of tax traps that may arise. Below, we discuss some of the tax traps that we have come across in recent transactions.
The Hague Convention on the Taking of Evidence Abroad in Civil or Commercial Matters (the Hague Convention) establishes methods of co-operation for the taking of evidence abroad in civil or commercial matters. The Hague Convention was concluded on 18 March 1970, and came into force on 7 October 1972. India ratified the Hague Convention on …
Continue reading “The Hague Evidence Convention: applicability in the Indian legal system”
When an EU citizen is issued with a registration certificate valid for five years, or a family member is issued with a residence card also valid for five years, they will not automatically have acquired a right of permanent residence under Article 16 Directive 2004/38/EC at the end of that period. In Secretary of State …
The shortage occupation list has been amended to remove some specialist jobs that are no longer considered to be under resourced within the resident labour market. The ‘shortage occupation’ is part of the Tier 2 immigration route under the points-based system. The government has recently accepted recommendations from the independent Migration Advisory Committee (MAC) that …
For almost 40 years now, the Health and Safety at Work etc Act (HSWA) 1974 has been the bedrock of workplace health and safety law in the UK.
On 28 September 2011, the European Commission published a draft directive proposing the introduction of a financial transaction tax (FTT) across all of the member states of the European Union. In essence, the FTT would operate to tax all transactions in ‘financial instruments’ to which a ‘financial institution’ is party, provided at least one party …
With nearly one-third of the Vietnamese population online, the role of the internet in both domestic and international commerce has grown substantially in recent years. According to The Economist, one-quarter of Vietnamese enterprises has used the internet to receive and place orders, with 12% using internet marketplaces to trade goods.1 While trade names serve to …
Continue reading “Resolution of domain name disputes in Vietnam”
It’s been a long time coming, but in April this year the Indian government brought its data privacy rules into line with European requirements. The recent changes raise a couple of questions for UK businesses: How do they affect transfers of personal data to group companies or suppliers based in India? Will they impact the …
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Data is increasingly central to many, if not most, sectors: businesses are focusing as never before on protecting and exploiting their own data, and getting access to others’ data that they need on the best terms. This increases pressure in the market place between the data customer/ buyer and the data vendor, and these pressures …
In SMS Tea Estates Pvt Ltd v M/s Chandmari Tea Co Pvt Ltd [2011], the Supreme Court addressed the following questions posed for its consideration: Whether an arbitration agreement contained in an unregistered (but compulsorily registrable under the Indian Registration Act 1908) instrument was valid and enforceable? Whether an arbitration agreement in an unregistered instrument …