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February 9, 2016

Cambodia: New Taxpayer Classes and Fees for Patent Tax

Cambodia has introduced a new law and subsequent regulations which categorize all taxpayers into one of three classes based on criteria relating to their size. Each class has a different annual patent tax (a type of annual business registration tax), which is payable on every business activity of the company. The classes and criteria, as well as their fees, are set out in the following table:

Patent tax must be paid annually during the period of January 1 to March 31 at your local Cambodian tax department. This is mandatory for newly incorporated companies and companies that are already established in Cambodia. If you have any questions or require assistance, please contact Tilleke & Gibbins at [email protected] or +855 23 964 210.

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November 24, 2021
Attorneys from Tilleke & Gibbins have provided the latest update to the Thailand contribution to Doing Business in…, a Q&A-style guide published by Thomson Reuters Practical Law that presents an overview of the legal framework for doing business in 63 jurisdictions worldwide. The Thailand chapter of the guide outlines Thailand’s legal system and key laws applicable to foreign companies doing business in the country. The chapter specifically covers the following main topics: Legal system: Thailand’s court system and codified legal system. Foreign investment: Lists of reserved business activities, restrictions on doing business with certain jurisdictions, exchange controls and currency regulations, and grants and incentives available to investors. Business vehicles: Ordinary partnerships, registered ordinary partnerships, limited partnerships, private limited companies, and public companies. Environment: Main laws and regulations, factory operation. Employment: Laws, employment contract requirements, work permits, and termination and redundancy. Tax: Taxes on employment, tax and nontax resident employees and businesses, corporate income tax, value added tax, special business tax, municipal tax, stamp duty, dividends, interest, intellectual property royalties. Competition: Important aspects of Thailand’s regulatory regime surrounding competition, centered around the updated Trade Competition Act. Antibribery and corruption: Laws, compliance requirements, regulatory authority. Intellectual property: Patents, trademarks, registered and unregistered designs, and copyright. Marketing agreements and advertising: Regulation of marketing agreements, Thailand’s Consumer Protection Act, direct marketing, role of the Consumer Protection Board and Food and Drug Administration. E-commerce: E-commerce laws and regulations, marketing and sales via online platforms. Data protection: An outline of Thailand’s Personal Data Protection Act. Product liability: Procedures and regulations for product liability and product safety, including the Unsafe Goods Liability Act and the Consumer Case Procedure Act. Product liability: Key regulatory authorities for trade competition, environmental issues, and financial services. To browse, download, or print the Thailand chapter, please visit the Practical Law website.
October 26, 2021
Attorneys from Tilleke & Gibbins in Vietnam have written the Vietnam chapter of the newly released Fashion Law 2021, a guide to law surrounding the business of fashion in jurisdictions around the world. The guide covers 18 key jurisdictions for the global fashion industry, offering insights into local legal frameworks surrounding vital issues such as brand enforcement and protection, e-commerce and marketing, and sustainability considerations. The Vietnam chapter of Fashion Law 2021 provides detailed information on the following topics: Trademarks, designs, copyright, and other intellectual property types such as patents and trade secrets. Strategic local contractual arrangements for manufacturing, distributing, and advertising fashion products. Overview and application of online marketing regulations and consumer protection regulations in Vietnam. The most relevant unfair competition rules for fashion businesses, and local courts’ interpretation and enforcement of the rules. ESG (environmental, social, and governance) concerns and sustainability issues for the fashion industry. Customs monitoring and local import and export guards against counterfeit products. The full Vietnam chapter is available for free on the Global Legal Post website, or it can be downloaded as a PDF through the button below. Tilleke & Gibbins also contributed the Thailand chapter to the guide.
October 26, 2021
Attorneys from Tilleke & Gibbins’ Bangkok office have written the Thailand chapter of the newly released Fashion Law 2021, a guide to law surrounding the business of fashion in jurisdictions around the world. The guide covers 18 key jurisdictions for the global fashion industry, offering insights into local legal frameworks surrounding vital issues such as brand enforcement and protection, e-commerce and marketing, and sustainability considerations. The Thailand chapter of Fashion Law 2021 provides detailed information on the following topics: Trademarks, designs, copyright, and other intellectual property types, as well as the main intellectual property legal tools available to protect fashion products in Thailand. Strategic local contractual arrangements for manufacturing, distributing, and advertising fashion products. Overview and application of online marketing regulations and consumer protection regulations in Thailand. The most relevant unfair competition rules for fashion businesses and local courts’ interpretation and enforcement of the rules. ESG (environmental, social, and governance) concerns and sustainability issues for the fashion industry. Customs monitoring and local import and export guards against counterfeit products. Frequently asked questions and common concerns regarding fashion business operations in Thailand. The full Thailand chapter is available for free on the Global Legal Post website, or it can be downloaded as a PDF through the button below. Tilleke & Gibbins also contributed the Vietnam chapter to the guide.