Delhi grants GST transitional credit beyond one year

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India: The age of telephony has arrived

On 19 June 2018, the Department of Telecommunications, Government of India (DoT) finally provided its nod to several key recommendations (Recommendations) made by the Telecom Regulatory Authority of India (TRAI) on the Regulatory Framework for Internet Telephony in October 2017. DoT has released a clarification (Clarification) and certain amendments to existing licenses (Amendment), both of […]

India: Second ordinance to amend the Insolvency and Bankruptcy Code

The President of India promulgated the Insolvency and Bankruptcy Code (Amendment) Ordinance 2018 on 6 June 2018 (Ordinance) to amend the Insolvency and Bankruptcy Code 2016 (IBC). In the short history of around one and half years since the provisions relating to corporate insolvency resolution process under IBC came into force in December 2016, the […]

India: Amendments to securities board delisting regulations

Between 31 May to 1 June, the Securities and Exchange Board of India (SEBI) amended a number of securities regulations to provide certain dispensations for listed companies undergoing the corporate insolvency resolution process (CIRP) under the Insolvency and Bankruptcy Code 2016 (IBC). These amendments follow SEBI’s discussion paper of March 2018, which set out specific […]

India: Hotel is operator’s taxable presence

The Authority for Advance Rulings (AAR) recently ruled that the hotel property in India operated and managed by the applicant, FRS Hotel Group (Lux) S.a.r.l. (now FRHI Hotels & Resorts S.A.R.L) (Taxpayer) is its ‘fixed place’ permanent establishment (PE) in India. Accordingly, income of the taxpayer attributable to such PE in India is taxable as […]

India: Supreme Court clarifies NCLAT’s powers in appeal

On 18 May 2018, in M/s B Himmatlal Agrawal (Appellant) v Competition Commission of India (CCI) and Anr. [Civil Appeal No. 5029 of 2018], the Supreme Court of India (Supreme Court) distinguished the decision of the National Company Law Appellate Tribunal (NCLAT) while disposing of a statutory appeal under the Competition Act, 2002 (Competition Act). […]

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The Commercial Agents Regulations: a step behind the times?

By Alex Williamson The Commercial Agents (Council Directive) Regulations 1993 (the Regulations) are 25 years old this year. An evaluation by the European Commission concluded in 2015 that the underlying Commercial Agents Directive (the Directive) still met its objectives and functioned well. However, a recent Court of Appeal decision has shown that the legislation is struggling to […]

Exclusion clauses under the spotlight: UCTA reasonableness

By Perran Jervis In decisions handed down one day apart, the Court of Appeal concluded that a far-reaching exclusion clause which limited liability for negligence was reasonable under the Unfair Contract Terms Act 1977 (UCTA), whereas an exclusion clause in a lease (in the form of a non-reliance clause) was not. The decisions emphasise that […]

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Walker Morris’ Head of Commercial Dispute Resolution, Gwendoline Davies, highlights the importance of dealing comprehensively and clearly with matters of currency and calculation in cross-border contracts…

Belgian draft Trade Secrets Act: opportunities for the life sciences sector

On 8 June 2016, the EU Trade Secrets Directive was adopted. The main purpose of the Directive was to harmonise and enhance the protection of trade secrets EU-wide and to thus create an innovation-friendly environment for businesses. The EU Member States had to implement this Directive by 9 June 2018. Belgium missed the deadline, but […]

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On 15 January 2018, the Bell Food Group AG announced the launch of a takeover bid for all publicly listed bearer shares of Hügli Holding Aktiengesellschaft. Hügli is an internationally operating food manufacturing company producing soups, sauces, bouillons and convenience food. Bell is one of the leading meat processors and convenience food producers in Europe. […]

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