April and May witnessed intriguing developments within Vietnam’s intellectual property community. On the legislation side, of particular note was the issuance of Decree No. 17/2023/ND-CP on April 26, coinciding with World IP Day. Decree 17 provides guidance on implementation of the 2022 Intellectual Property Law with regard to copyright and related rights, and has garnered significant attention due to several issues, especially the liability of intermediary (internet) service providers and copyright violation in the digital environment. Additionally, two noteworthy IP cases have emerged, albeit with limited public disclosure and awareness of specific details. Nonetheless, these cases are expected to have far-reaching implications. Copyright: Criminal Case Against Unauthorized Broadcasting of Football Matches For a considerable period of time, Vietnamese football enthusiasts have enjoyed being able to watch matches on TV and online from numerous top global football leagues. While many of these broadcasts were legitimate, with the rights purchased by Vietnamese and regional broadcasters, the unauthorized transmission and broadcasting of football matches on the internet has become increasingly prevalent. Authorities have seemingly faced challenges in curbing this issue through criminal action. In a positive development, in early May the Hanoi police decided to open a criminal proceeding against the unauthorized transmission and broadcasting of high-profile overseas football matches after a rigorous two-year investigation. Prior to this decision, authorities encountered difficulties in accurately determining the relevant laws and the nature of the violation to meet the requirements for prosecution. Specifically, they grappled with the question of whether a football match, or more specifically, a recorded video of a football match, could be considered a copyrighted work. If copyright protection extended to football matches and/or recorded videos, then transmitting and broadcasting these matches directly through the internet could be deemed illegal acts of copying or distributing (copyrighted) works, as outlined in Article

Arbitration specialists from Tilleke & Gibbins’ dispute resolution team in Bangkok contributed the Thailand chapter to the recently published Challenging and Enforcing Arbitration Awards Guide from Global Arbitration Review (GAR). The Challenging and Enforcing Arbitration Awards Guide addresses the evolving realities of today’s legal landscape, in which enforcement of arbitral awards is a growing concern. It also offers guidance on challenging awards in different jurisdictions. Part I of the guide offers a comprehensive thematic overview to provide readers with a clear understanding of the intricacies involved in the arbitration process. Part II then explores the specifics of challenging and enforcing arbitration awards in 29 different jurisdictions. The Thailand chapter—which was authored by counsel Michael Ramirez, partner Noppramart Thammateeradaycho, and associate Anyamani Yimsaard—covers the following topics: Requirements for the form of arbitral awards; Recourse against an award; Setting aside; Recognition and enforcement of awards; Procedure for service of judicial and extrajudicial documents; Identification of assets; Enforcement proceedings; Interim measures; Attachment proceedings; and Recognition and enforcement against foreign states. The Thailand chapter can be downloaded through the button below, or visit the GAR website to explore the full guide.

Efficiency and predictability in the global supply chain are critical for business operations. Whether involved in manufacturing, distribution, logistics, or even in the provision of services, most business operators rely upon problem-free customs clearance in the countries in which they operate. If customs disputes do arise and are not effectively addressed, they can have a profound impact on operations, delaying delivery, creating potential civil and criminal liabilities, or even resulting in the seizure of imported goods. Often, importers or their agents can become complacent, particularly where there has been a period of months or even years of customs clearance without encountering any issues. However, disputes can arise, often relating to origin of goods, classification, and duty assessment. When not addressed early in the dispute process or through settlement, a dispute can escalate, leading to issuance of official letters of assessment by customs authorities. Once Thai customs has issued such a formal letter of assessment to an importer, discretion in settlement is gone and only the full value of the duty assessment can be accepted. At this stage, the only legal avenue for challenge is to accept the duty assessment or to litigate. This article addresses post-assessment litigation options to challenge official customs duty assessments. Customs Board of Appeals Once an official assessment is made, an importer has the right to seek a formal appeal of the customs assessment with the Customs Board of Appeals or to otherwise make payment of the full assessment within 30 days of the date it received the assessment. Extensions of time are not permitted. With few exceptions, the right to appeal does not allow the importer to defer an assessed duty payment. This means that the importer must post security for the assessed duty at the time of filing the appeal. This essentially means

In Myanmar, a Union Tax Law is enacted each year to announce the rates of tax set out in the Income Tax Law 1974, the Commercial Tax Law 1990, and the Special Goods Tax Law 2016. The Union Tax Law 2023 (UTL 2023) came into force on April 1, 2023. It sets the rates of special goods tax (SGT), income tax (IT), and commercial tax (CT) for the period of April 1, 2023, to March 31, 2024, and exempts certain goods and services from these taxes. The key changes implemented by the UTL 2023 are summarized below. Special Goods Tax The UTL 2023 exempts battery electric vehicles (BEVs) from SGT. At the same time, it increases the rate of SGT on imported liquor. Previously, the rate of SGT ranged from 190 MMK per liter to 60 percent of the per-liter price of imported liquor in the previous fiscal year. The UTL 2023 raises the minimum rate to 209 MMK per liter while leaving the upper rate unchanged. Commercial Tax and Customs Tariffs BEVs imported into Myanmar were made exempt from CT under the Law Amending the Union Tax Law 2022. The UTL 2023 extends the exemption until the end of the 2023–24 fiscal year, along with two- and three-wheeler BEVs, BEV batteries, and related parts for specific use in BEVs. The CT exemption for battery charging services for BEVs, also introduced in 2022, has similarly been extended. Following enactment of the UTL 2023, the Ministry of Planning and Finance (MOPF) issued Notification No. 31/2023, reducing to zero the customs tariffs on imported BEVs, including those imported completely built up (CBU), completely knocked down (CKD), or semi-knocked down (SKD). The tariffs on spare parts and materials for BEVs have also been reduced to zero. In addition to exempting BEVs from