作者：金杜律师事务所 King & Wood Mallesons
So, Mr Cameron has now been to Brussels, he has spoken to the other 27 member states and he has walked away with what he describes as a very good deal, particularly a very good deal in relation to the Financial Services Centre that is London.
卡梅伦先生去过了布鲁塞尔，与其它27个成员国会谈，还轻松达成了他所谓的非常划算的交易，尤其有利于伦敦这个金融服务中心。 Continue Reading “英国退欧”视频专访（字幕版）：金融服务监管
作者：金杜律师事务所 King & Wood Mallesons
Opportunities presented by economy changing digital technologies are vast.
改变经济的数字技术带来巨大机会。
Does being in a block of 28 countries working together to reap the benefits in this sector give the UK a significant advantage, or could the UK just as easily achieve these benefits all on its own? Continue Reading “英国退欧”视频专访（字幕版）：数字技术与电信
By: Scott Bouvier, Chen Bing, Mark Schaub,Martyn Huckerby, Ramon Garcia-Gallardo and Yixin Gong King & Wood Mallesons
Why is reducing non-tariff measures a matter of global concern?
On a global scale, there has been a tendency towards freeing up trade and removing obstacles, as highlighted by the recent spate of international free trade treaties. Clear and measurable benefits of these treaties have been the reduction or elimination of tariffs.
However, as recognised by the United Nations Conference on Trade and Development (UNCTAD), non-tariff measures (NTMs) continue to present major challenges for exporters, importers and policymakers. Defined as “policy measures other than ordinary customs tariffs that can potentially have an economic effect on international trade in goods, changing quantities traded, or prices or both”, there is a wide spectrum of NTMs used in international trade today. Continue Reading Breaking down non-tariff barriers in the international trade of agrifood
作者：Scott Bouvier，陈兵，肖马克，Martyn Huckerby，Ramon Garcia-Gallardo以及龚奕欣 金杜律师事务所
为什么降低非关税措施是一项全球性议题？
在全球范围内，正如近期大量出现的国际自由贸易协定所强调的，开放贸易、取消壁垒是一个趋势。这些协定带来的明显且可计量的好处是关税的降低或取消。
但是，正如联合国贸易和发展会议（UNCTAD）所承认的那样，非关税措施（NTM）仍是摆在进出口商和决策者面前的重大挑战。非关税措施被定义为“对国际货物贸易、贸易数量或价格或两者的改变有潜在经济影响的普通关税之外的政策措施”，在当今的国际贸易中，其使用范畴非常广泛。 Continue Reading 打破国际农产品贸易中的非关税壁垒
By Scott Heezen Malcolm Brennan Zhao Yan Cao Linlin King & Wood Mallesons
Recent years have seen a renewed focus by international revenue authorities on ensuring that appropriate tax is paid by multi-national enterprises operating in their jurisdictions. The revenue authorities have been fortunate in some respects, with governments in many jurisdictions facing depleted coffers and open to any suggestions as to how to boost tax revenues. Given this environment, revenue authorities have found governments more willing to amend laws and change arrangements that have, in many cases, been in place for long periods of time on the basis that such changes will provide a quick fix for cash-strapped countries.
While it is clear in many cases that, existing tax and regulatory frameworks need to be modified to more appropriately deal with globalization and the allocation of tax revenues among the various jurisdictions multinationals operate in, such an environment is not necessarily conducive to good law or administration. In many cases, the long term ramifications of changes in law and policy at the behest of the revenue authorities are not fully considered before being announced or enacted. Continue Reading Border Control – Government Responses to Globalisation
作者：金杜律师事务所 Scott Heezen Malcolm Brennan 赵炎 曹琳琳
近几年，国际税务机构再度关注起确保其管辖区内的跨国企业合理支付税收这一问题。从某些方面来讲，在那些政府面临财政资金耗尽的管辖区，税务机关非常幸运，因为政府能够接受任何增加税收收入的建议。在这种环境下，税务机构惊讶地发现，政府更愿意修订已经存在很长时间的法律和协议，在很多情况下，这些变化会为资金短缺国家的困境提供快速解决方案。
尽管很多案例表明有必要对税收和监管框架进行修改以更好地适应全球化，以及在不同管辖区经营的跨国企业的税收分配，但这样的环境不一定有利于良法或善治。在很多情况下，税务当局作出的政策和法律调整的长期影响在法律或者政策出台或制定之前并没有得到充分全面的考虑。 Continue Reading 边境管制——政府对全球化的回应
作者：金杜律师事务所 King & Wood Mallesons
The debate about Brexit would be incomplete without considering the data protection and privacy implications.
如果不考虑数据保护和隐私权方面的影响，关于英国退欧的讨论就不全面。
Many UK businesses feel constrained by European data protection laws, which restrict the way in which they can handle personal data. However, it’s a key issue for many voters, who value their privacy in an increasingly digital world.
很多英国企业感觉受到欧盟的数据保护法所束缚，因为这些法律限制企业处理个人数据的方式。但这对许多参加公投的选民来说很重要，因为大家在日益数字化的世界中更加重视个人隐私。 Continue Reading “英国退欧”视频专访（字幕版）：数据保护
By Jiang Junlu and Zhang Hongyuan King & Wood Mallesons’ Commercial & Regulatory Group
A
ccording to Article 3 of the Provisions on the Duration of Medical Treatment for Enterprise Employees with Illnesses or Non-Work-Related Injuries (“Provisions”), employees of an enterprises who suffer illnesses or non-work-related injuries and need to cease working and receive medical treatment shall be given a 3-24 months medical treatment period depending on their actual years of service and those with the current employer. According to Article 2 of the Circular of the Ministry of Labour and Social Security on Implementing the Provisions on the Duration of Medical Treatment for Enterprise Employees with Illnesses or Non-Work-Related Injuries (“Circular”), if an employee accepts medical treatment due to special illnesses (cancer, insanity, paralysis and so on) but cannot recover within 24 months, such duration can be extended appropriately with the consent of both the enterprise and the competent labour department. However, it is not explicitly provided if the 24-month medical treatment period applies directly to employees suffering special illnesses or if the treatment period still needs to be determined by reference to their service years. This has resulted in a number of cases with conflicting views.
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作者：姜俊禄 张洪源 金杜律师事务所商务合规部
根据《企业职工患病或非因工负伤医疗期规定》（“《规定》”）第三条的规定，企业职工因患病或非因工负伤，需要停止工作进行医疗时，企业应当根据职工实际参加工作年限和在本单位工作年限，给予职工三个月到二十四个月的医疗期。但是对于患有特殊疾病（如癌症、精神病、瘫痪等）的职工，根据《劳动部关于贯彻<企业职工患病或非因工负伤医疗期规定>的通知》（“《通知》”）第二条，如果在２４个月内尚不能痊愈的，经企业和劳动主管部门批准，可以适当延长医疗期。实践当中，因为此条规定并没有明确职工一旦患有特殊疾病是否即能在不判断工作年限的情况下自动适用24个月的医疗期，一些意见相左的案例相继出现。
我们据此对北京、上海和深圳三地的案例进行了检索，请看以下案例中三地法院对该问题的态度及裁判要点。
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By Lucy Lu and Ding Wu King & Wood Mallesons’ Commercial & Regulatory Group
T
he Ministry of Education, the Ministry of Finance, the Ministry of Human Resources and Social Security, the State Administration of Work Safety and the China Insurance Regulatory Commission jointly issued the Regulations for the Management of Interns from Vocational Schools (the “Regulations”) on 11 April 2016, which came into effect on the same day. Compared with the Administrative Measures on Interns from Secondary Vocational Schools of 2007 (the “Measures”), the Regulations introduce a classification management mechanism with a focus on the supervision and management of the whole process, and refine certain clauses with more attention paid to some major and difficult issues.
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