自上世纪90年代日本经济泡沫破灭以来,日本政府一直致力于采取各种措施刺激经济、吸引投资,而税收优惠是其中一类重要举措。由于日本的征税主体既有国家也有地方政府(都道府县及市町村),因此,对于投资的税收优惠既包括中央政府层面的税收优惠,也包括地方层面的税收优惠。尽管中央政府层面没有专门针对“外商投资”的税收优惠,但是有不少优惠政策也可适用于外资企业。地方政府也因地制宜,制定有针对外商投资的税收优惠政策,考虑到篇幅问题,本文仅选取关西地区大阪府进行简单介绍[1]。
Continue Reading 对日投资的税收优惠

2020年11月15日,《区域全面经济伙伴关系协定》(RCEP)第四次领导人会议通过视频方式举行,在15国领导人的共同见证下,历经8年共计31轮正式谈判的RCEP协定最终签署,这标志着当前世界上人口最多、经贸规模最大、最具发展潜力的自由贸易区正式扬帆启航。
Continue Reading RCEP给外贸企业带来的机遇与挑战

泰国地处中南半岛中部(北纬5°30′-21°,东经97°30′-105°30′),东南临太平洋泰国湾,西南濒临印度洋安达曼海。西部及西北部与缅甸交界,东北部与老挝毗邻,东连柬埔寨,南接马来西亚,国土面积51.3万平方公里。泰国是君主立宪制国家,泰语为国语,官方语言为泰语和英语。
Continue Reading “一带一路”国别介绍——泰国

被列入名单的公司担任伊朗马汉航空公司在上海的货运销售总代理。
与某上海国际物流有限公司进行交易的非美国人士可能会面临制裁。
向某上海国际物流有限公司提供服务的非美国金融机构可能失去对美国代理行账户或过渡账户的访问权限。
Continue Reading 美国财政部将上海某公司列入制裁名单

Regulation of audio-visual media

Licensing of broadcasting

The key regulatory framework is the licensing and regulation of broadcasting by the Australian Communications and Media Authority (ACMA) under the Broadcasting Services Act 1992 (Cth) (BSA). There are various licences, for example, commercial free-toair television and radio and international broadcasting services delivered from Australia.
Continue Reading Doing Business in AU | Communications and Media

作者:Alex Maschmedt、Rebecca Searle 金杜律师事务所墨尔本办公室

随着无人驾驶技术日趋成熟,其经济效益和社会效益越来越被广为接受。澳大利亚各州政府(负责制定道路法规与管理道路基础设施)正在竞相吸引无人驾驶汽车在自家公路进行路测。

如果您正在开发自动驾驶技术或基础设施,或想要将此技术应用在实际业务中,最终能否成功实施在很大程度上取决于您(和您的供应商)对这项创新技术的测试能力。在澳大利亚进行测试,了解相关立法机制可以确保测试符合规定,并将测试带来的效益最大化。

澳大利亚维多利亚州在2月20日通过法规,允许无人驾驶汽车进行路测。本文主要讨论澳大利亚目前通过的允许无人驾驶汽车进行路测的法规。 
Continue Reading 澳大利亚各州无人驾驶汽车路测法规比较

By Alex Maschmedt & Rebecca Searle King & Wood Mallesons’ Melbourne office.

As driverless vehicles become more sophisticated and their economic and societal benefits become more widely accepted, competition is heating up between Australia’s State Governments (which are responsible for setting road rules and managing road infrastructure) to attract trials of driverless vehicles on their roads.

If you are developing Autonomous Vehicle technology or infrastructure, or looking to apply it in your business, the success of implementation will rest heavily on your (and your supplier’s) ability to test this piece of innovation. Understanding the legislative regimes that apply to testing in Australia will help you to make sure your tests are compliant and you can maximise the benefits of that testing. 
Continue Reading Driverless vehicle trial legislation – state-by-state

By Richard Mazzochi, Minny Siu and Urszula McCormack King & Wood Mallesons’ Hong Kong office.

On 6 February 2018, the Hong Kong Monetary Authority (“HKMA”) published a revised Guideline on Authorization of Virtual Banks (“Guideline”). The Guideline sets out principles that the HKMA will consider when deciding whether to authorise virtual banks to conduct banking business in Hong Kong.
Continue Reading Virtual banking in Hong Kong and China