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Recent Articles

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    04/12/2024
    China

    A New Adventure for Wholly Foreign Invested Hospital

    1. Brief Summary of Development of Wholly Foreign-Invested Hospitals Regulations in the People’s Republic of China (“PRC”)Wholly foreign-invested hospitals have always been a sector under relatively strict regulation in the PRC, except for limited cases as pilots. One of the very first legal documents allowing foreign investors to set up wholly foreign invested hospitals is the Tentative Administrative Measures on Wholly Foreign Invested Medical Institutes of China (Shanghai) Pilot Free Trade Zones issued on 13 November 2013. This regulation focuses on the procedures and conditions...
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    04/12/2024
    Hungary

    Hungary to introduce new statistical classification for economic activities on 1 January 2025

    As of 1 January 2025, a new version of the statistical industrial classification of activities (NACE’25) will replace the currently applicable classification system (NACE’08). The change was mandated by EU legislation, and as a result from 1 January 2025 economic activities pursued by Hungarian companies must be classified according to the new NACE’25.Hungary’s parliament has just adopted the act outlining the obligations of Hungarian companies regarding the upcoming changes to the activity-classification system specified below.Until 31 January 2025, the National Tax and...
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    03/12/2024
    England

    High street rental auctions - non-statutory guidance published

    SummaryFollowing the coming into force of the legislation for high street rental auctions on 2 December 2024, the Government has now published its non-statutory guidance on the operation of this new regime. Property owners will be interested to see the detail of and approach to high street rental auctions, which may have an adverse impact on their control of vacant commercial premises on the high street.Detailed guidance on high street rental auctions[1]In our Law-Now Compulsory powers to take control of empty high street properties we commented on the new regulations for high street rental auctions...
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    03/12/2024
    United Kingdom

    UK Government’s 2025 Statutory Levy on Gambling Operators

    The UK government has published its response to the consultation on the structure, distribution, and governance of the statutory levy on gambling operators.  It is set to introduce the statutory levy on operators via secondary legislation later this year. This new measure is expected to come into force on 6 April 2025, with operators required to make their first statutory levy payments by 1 October 2025, during the 2025/26 financial year.The statutory levy will be collected and administered by the Gambling Commission (the Commission) under the strategic direction of the UK government. This...
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    03/12/2024
    Ukraine

    Ukraine enacts tax code amendments amid martial law

    On 28 November 2024, President Volodymyr Zelensky signed into law significant amendments to the Tax Code of Ukraine and other related laws with the aim of ensuring a balanced budget during the period of martial law. The law, passed by the Ukrainian parliament on 10 October 2024, came into effect on 1 December.The key changes introduced by the law include:Military tax: For the duration of martial law, the military levy rate has been temporarily increased to 5% for a wide range of taxpayers, specifically employees and gig-contractors. For sole proprietors under the simplified tax system (3rd group),...
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    03/12/2024
    China

    Chinese Tax Regulation Update - October & November 2024

    The latest development in China Tax Regulation mainly includes:Key updates to administrative measures for taxation on the imported and exported goodsWater Resource Tax (“WRT”) reformExpansion of the scope of tax refund at the port of departureNationwide rollout of fully digitalized e-invoicesAdjustments of export tax refund policiesPlease click here to read the full article.
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