The Inland Revenue (Amendment) (No. 7) Ordinance 2018 (the âAmendmentâ) has come into operation on 2 November 2018 to put in place an enhanced tax deduction regime for qualifying research and development (R&D) expenditures in Hong Kong. The Amendment, the key features of which are discussed below, is substantially similar…
Recent developments On 16 November 2018, the Stock Exchange of Hong Kong Limited (SEHK) published: (1) the findings…
Recent developments Hong Kongâs Securities and Futures Commission (SFC) recently announced that it will adopt new measures to…
Australia brings fourth criminal cartel prosecution and first gun-jumping case By Georgina Foster, Anita Thompson and Anthea Burton In June 2018, following a two-year investigation by the Australian Competition and Consumer Commission (ACCC), the Commonwealth Department of Public Prosecutions laid criminal cartel charges against three banks and a number of…
The Securities and Futures Commission (SFC) published its Consultation Conclusions on Offline Requirements Applicable to Complex Products (“the…
In Securities and Futures Commission v Yiu Hoi Ying Charles and Others (FACV5/2018), the Court of Final Appeal (CFA)…
On 5 September 2018, the UK Court of Appeal (CA) overturned the 2017 High Court ruling in SFO v ENRC [2017] WLR(D) 317 (ENRC Decision) and held, among other things, that notes of interviews with company employees are protected by litigation privilege even if a formal criminal investigation has not been commenced…
The report provides a regular and profound overview of essential competition law developments that may affect your business operations in the region.
Building on the success of 2016âs âEMEA Corporate Liability Handbook,â we are pleased to present you with the first global edition that collates and describes in detail the corporate liability and corporate crime regimes of countries in Asia, EMEA and the Americas.
Under the new Apology Ordinance, the evidence of an apology is not admissible in any judicial, arbitral, administrative, disciplinary and regulatory proceedings for determining fault or liability.