Legal Briefing

Similar means, different goals to achieve same end: customs valuation and transfer pricing | Lee Hishammuddin Allen & Gledhill (LHAG)

The enforcements of customs valuation and transfer pricing are the epitome of similar means and different goals to achieve the same end. The means of valuation and pricing are similar in the form of the valuation and pricing methodologies. However, the goals are at two ends of the spectrum: the former wants the highest appraised value of imports; the other, …

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Cultivating Good GST Compliance Culture via CBOS 3.0 | Lee Hishammuddin Allen & Gledhill (LHAG)

When we ordinarily refer to compliance in goods and services tax (GST), what strikes our minds is the filing of GST returns and settling the GST due within the stipulated taxable period. It has been more than two years now since the implementation of GST in Malaysia. The compliance rate for GST filing thus far has …

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Scottish fintech and VC funds: so much promise, so many pitfalls | Brodies

While fintech has generated a lot of attention in recent years, it is not actually new. From ATMs to contactless payments, technology has been influencing the financial sector and the way we interact with money for decades. So why the recent surge of interest and what has Scotland got to do with it?

The fintech primer: what’s driving the revolution? | CMS Cameron McKenna

It is difficult to work in financial services and not hear the word ‘fintech’ on a daily basis. But what is fintech and why the hype? In its purest form fintech is the fusion of financial services and technology. There is also ‘insurtech’ (the use of technology in insurance) and ‘regtech’ (the use of technology …

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Is the blockchain revolution finally beginning to deliver? | Gowling WLG

It is difficult to work in financial services and not hear the word ‘fintech’ on a daily basis. But what is fintech and why the hype? In its purest form fintech is the fusion of financial services and technology. There is also ‘insurtech’ (the use of technology in insurance) and ‘regtech’ (the use of technology …

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Brexit Miller case – the impact of the UK’s exit from the European Union on immigration | Magrath Sheldrick LLP

Following the referendum on 23 June 2016, the UK public voted to leave the European Union. The subsequent political and media storm that ensued focused on what shape the exit deal would take including when and how article 50 of the Treaty on European Union 2009 would be triggered. Nine months after the UK voted …

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Quality and quantity: immigration update | Magrath Sheldrick LLP

Extensive changes have recently been made to UK immigration laws and more are scheduled for implementation in the near future. It is an almost constantly reviewed area of law, but can there be too many changes or does it depend on the kind of changes being introduced? Immigration in the UK has always been a …

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Essar v Norscot – a landmark judgement | Sturzenegger and Co - TheJudge

The High Court judgment in Essar Oilfields Services Ltd v Norscot Rig Management Pvt Ltd [2016] was brought down by His Honour Judge Waksman QC (sitting as a deputy High Court judge). The report of its delivery on 15 September 2016 had already sparked great interest in the world of litigation finance and for good …

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Dividends and directors’ duties – case update | Druces LLP

A recent case in the High Court provides a helpful analysis as to the scope of directors’ duties in situations where dividend payments are vulnerable to challenge. It proves a cautionary tale to directors who are considering the payment of intergroup dividends and illustrates how the legal issues surrounding this area are complex and need …

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A tricky course – the delicate business of using FIDIC contracts in offshore projects | Wikborg Rein

The ‘marine renewables’ sector is increasingly of interest to contractors. There are a number of reasons for this. For some, fewer opportunities exist within the oil and gas sector. Other see the increased number of offshore wind projects as an opportunity. In both instances, it is clear that the growth in marine renewables projects will …

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