E-Commerce in Thailand Thailand: New Rules for E-Commerce E-Commerce in Thailand and Southeast Asia is still in its infancy. However, the untapped potential is huge. In 2013, only 28 % of Southeast Asia’s inhabitants used the internet...
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International Corporate
Current Legal Developments in China, Myanmar and Cambodia
Newsletter No. 203 (EN)Current Legal Developmentsin China, Myanmar and Cambodia December 2015 In the following newsletter, we would like to inform you about the latest legal developments in Mainland China, Myanmar and Cambodia. The main focus...
The impact of the BEPS Action Plan and the value-added based distribution of profits
The impact of the BEPS Action Plan and the value-added based distribution of profits The impact of the BEPS Action Plan and the value-added based distribution of profits I. Principle The OECD (Organisation for Economic Cooperation and Development, founded...
Important Terms and Agreements regarding International Taxation
Important Terms and Agreements regarding International TaxationImportant Terms and Agreements regarding International Taxation ➢ BEPS (“Base Erosion and Profit Shifting”) The 15 Action Points for a fairer taxation...
Die Auswirkungen des BEPS Aktionsplans und die wertschöpfungsorientierte Gewinnaufteilung
Die Auswirkungen des BEPS Aktionsplans und die wertschöpfungsorientierte Gewinnaufteilung Die Auswirkungen des BEPS Aktionsplans und die wertschöpfungsorientierte Gewinnaufteilung I. Grundsatz Die OECD (Organisation for Economic Cooperation and...
Office Information No.: 23 (EN)
What WTO Means to your Business June 2017
Das UN-Kaufrecht CISG (43 pages)
Kanzlei-Information Nr.: 13 (GE)Das UN-Kaufrecht CISG April 2020
Betriebsstätte im Ausland: Entstehung und steuerliche Konsequenzen (4 pages)
Newsletter Nr. 41 (DE)Betriebsstätte im Ausland:Entstehung und steuerliche Konsequenzen April 2020 1. Einführung Plant ein Unternehmen zu expandieren und dabei eventuell einen neuen Standort zu gründen, stellt sich die Frage, wie die neue...
Comparison of commonly-used Force Ma¬jeure and Hardship Clauses in International Contracts
Newsletter No. 119 (EN) Comparison of commonly-usedForce Majeure and Hardship Clausesin International Contracts March 2020 Introduction When drafting international contracts, a matter of particular concern is to focus on unforeseen...
Trade Terms in International Sale of Goods and International Commercial Terms (INCOTERMS)
Newsletter No. 55 (EN) Trade Terms in International Sale ofGoods and International Commercial Terms(INCOTERMS) February 2020 I. What are Trade Terms? Every international sale of goods contract should include terms which govern key trade...
Advantages of applying the United Nations Convention on Contracts for the International Sale of Goods (CISG) in General Terms and Conditions
Newsletter No. 102 (EN)Advantages of applying the United Nations Convention on Contracts for the International Sale of Goods (CISG) in General Terms and Conditions March 2020 I. Introduction There are still practitioners advising their clients to...
How to Secure Performances and Obligations under Contracts
Newsletter No. 13 (EN)How to Secure Performances and Obligationsunder Contracts August 2019 I. Introduction In any ordinary course of business, even though terms and conditions have been agreed, a contracting party assumes the risk...
Tax Residency in Germany, China, Hong Kong and Thailand
Newsletter Nr. 201 (EN) Tax Residency in Germany,China, Hong Kong and Thailand January 2019 I. Introduction The concept of tax residency is central in national and international tax law. Its definition varies considerably from jurisdiction...
Finanzierungshilfen im Geschäft zwischen Deutschland und Thailand (17 pages)
Kanzlei-Information Nr. 15Finanzierungshilfen im Geschäft zwischen Deutschland und Thailand Dezember 2014
What WTO Means to your Business (33 pages)
Office Information No.: 23 (EN)What WTO Means to your Business June 2017
BOI Promotion: International Headquarters (IHQ)
Newsletter No. 193 (EN) BOI Promotion: International Headquarters (IHQ) May 2017 I. Introduction The promotion discussed in this newsletter was developed from privileges for Regional Operating Headquarters (“ROH”) which the Thai...
Forderungssicherung im internationalen Geschäft (53 pages)
Kanzlei-Information Nr.: 42 (GE)Forderungssicherung im internationalen Geschäft April 2020
Stiftungen und Trusts im Vergleich Deutschland, Hongkong, Labuan (Malaysia)
Newsletter No. 111 (DE)Stiftungen und Trusts im Vergleich Deutschland, Hongkong, Labuan (Malaysia) November 2015 I. Einführung Die Rechtsform der Stiftung ist in Deutschland und anderen kontinental-europäischen Ländern schon seit über...
Demand Guarantees and Unfair Calling of Guarantees
Newsletter Nr. 62 (EN) Demand GuaranteesandUnfair Calling of Guarantees November 2015 I. Introduction In international trade, importers are particularly exposed to the risk that the exporter is not able to perform its contractual...
Schiedsverfahren und Wirtschaftsmediation in Thailand, Hongkong, Vietnam und Deutschland (65 pages)
Kanzlei-Information Nr.: 051 (DE)Schiedsverfahren und Wirtschaftsmediationin Thailand, Hongkong, Vietnam undDeutschland Juli 2015 Verehrte Leser, die Ihnen vorliegende Broschüre soll einen Überblick verschaffen über die verschiedenen...
International Arbitration and Commercial Mediation in Germany, Hong Kong, Singapore, Thailand, and Vietnam (71 pages)
Office-Information No.: 51 (EN)International Arbitration and Commercial Mediationin Germany, Hong Kong, Singapore,Thailand, and Vietnam July 2015 Table of Content 1....
Zollfreier Handel innerhalb von ASEAN und den Nachbarländern
Newsletter Nr. 108 (DE) Zollfreier Handel innerhalb von ASEAN und den Nachbarländern Januar 2015 In diesem Newsletter untersuchen wir unter welchen Voraussetzungen Produkte, die in einem Lande der Association of Southeast Asian Nations...