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Cambodia: Life Sentences of Khmer Rouge Officials Upheld

(Dec. 1, 2016) On November 23, 2016, the Supreme Court Chamber (SCC) of the Extraordinary Chambers in the Courts of Cambodia (ECCC), a special Cambodian human rights court, upheld on appeal the life sentences of two senior Khmer Rouge officials, Nuon Chea, former Deputy Secretary of the Communist Party of Kampuchea, and Khieu Samphan, former […]

Taiwan: Law to Prevent Terrorism Financing Enacted

(Nov. 30, 2016) On July 27, 2016, Taiwan’s Terrorism Financing Prevention Law was published in the official gazette; it took effect on the same day. (Zi kong fangzhi fa [Law on the Prevention and Control of Financing Terrorism] (Terrorism Financing Prevention Law), ZONGTONG FU GONGBAO [GAZETTE OF THE OFFICE OF THE PRESIDENT], No. 7257 (July […]

Hungary: Broad Tax Reforms Adopted

(Nov. 28, 2016) The Hungarian Parliament adopted a number of tax reforms on November 22, 2016. The tax package is aimed at enhancing the competitiveness of small and medium enterprises by giving them more incentives, cutting bureaucracy, and combatting the black market.  (Parliament Adopts Tax Package Designed to Cut Red Tape and Provide SME Incentives, […]

Cambodia: Draft Financial Management Law Considered

(Nov. 18, 2016) It was reported on November 15, 2016, that a draft Law on Financial Management 2017 is being discussed in the Cambodian National Assembly, with the expectation that legislators will pass the draft document in December and that it will enter into force in January 2017.   (Janice Loke, Cambodia: Draft 2017 Law on […]

International Labour Organization: Forced Labor Protocol Enters into Effect

(Nov. 17, 2016) On November 9, 2016, the International Labour Organization (ILO) announced that its International Protocol P029 of 2014 to the Convention Concerning Forced or Compulsory Labour (the Forced Labour Convention of 1930) had officially entered into force. On the same date, Argentina became the ninth country to ratify the Protocol. (Aaron Christenson, International […]

Hungary: Parliament Rejects Legislation Blocking Refugee Settlement

(Nov. 16, 2016) The National Assembly of Hungary voted on November 8, 2016, to reject a proposed constitutional amendment aimed at blocking the settlement of new refugees in the country.  The amendment reportedly read, “[f]oreign populations cannot be settled in Hungary,” and “[i]ndividual foreigners (not including EU nationals) can only live in Hungary with the […]

Taiwan: VAT on Cross-Border Sale of Digital Services

(Nov. 9, 2016) On September 22, 2016, Taiwan’s Executive Yuan (Cabinet) approved draft legislation to amend the Value-Added Tax Act with regard to cross-border sales of digital services. (You Kang Jin, Taiwan: Draft Bill Passed to Amend VAT Act on Cross-Border Sale of Digital Services, TAX NEWS SERVICE (Sept. 26, 2016), International Bureau of Fiscal […]

Taiwan: Requirements for Employers to Obtain Subsidies for Childcare Facilities Eased

(Nov. 4, 2016) It was reported on September 5, 2015, that Taiwan’s Ministry of Labor had relaxed the requirements for employers’ applications for childcare subsidies by amending the Regulations on Breast Feeding/Milk Collection Room and Childcare Facility Measures and Standards and on [Applicable] Subsidies. The purpose of the change is “[t]o help expand and promote […]

Netherlands: Safe Countries of Origin List Expanded

(Oct. 27, 2016) The Dutch Minister for Migration, Klaas Dijkhoff, has expanded the list of countries deemed by the Netherlands to be “safe countries of origin,” to include Algeria, Georgia, the Ukraine and Tunisia, according to an October 11, 2016 announcement. (Minister for Migration Further Expands List of Safe Countries, Ministry of Security and Justice […]

Curaçao: Tax Reform Measures

(Oct. 18, 2016) It was reported on October 7, 2016, that the Curaçao government had introduced a number of major tax reform measures, with retroactive effect for some provisions from January 1, 2016; other provisions enter into force on January 1, 2017. (Alfred Krieger, Curaçao: Tax Reform: Main Legislative Changes with Retroactive Effect as per 1 […]