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On 1 June 2017, the Civil Litigation (Expenses and Group Proceedings) (Scotland) Bill was laid before the Scottish parliament. It was considered by the Justice Committee on 13 June. Following that meeting there was a call for evidence and it is anticipated that stakeholders and interested parties will give oral evidence to the justice committee in September or October. [Continue Reading]

In 2009, the UN-FAO released a report predicting that the world’s population would grow 34% by 2050. Among the many challenges posed by a growing world population, a primary challenge will be to ensure an adequate food supply for this vast population. This challenge is further complicated as the predominance of population growth will occur in regions of the world where food security issues are already rampant. The predicted increase in global demand for food has brought the agricultural and food production industries into the spotlight. As a global community, we will not only need to find ways to produce enough food to feed a growing world population, but we will need do so in a way that is sustainable and economically viable.

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On Thursday 23 June 2016, the people of the United Kingdom voted for a British exit (Brexit) from the European Union in a historic referendum. Almost exactly one year later, on 26 June 2017, the UK government published its proposals to ‘Safeguard the position of EU citizens living in the UK and UK nationals living in the EU’. [Continue Reading]

History does not stand still, so nor does intellectual property law. 2016 and so far in 2017 we have seen change and the indication of upheaval to come.
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The goods and services tax (“GST”) has been with us since 1 April 2015 and we have seen its impact on various parts of our lives. In theory, it is a relatively straightforward tax regime that can nevertheless prove difficult in practice, especially in relation to GST on real estate transactions.

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When the goods and services tax (GST) was first introduced to replace the general sales tax and service tax regimes in 2015, the overarching concern for businesses was the implementation and administrative aspect. As companies scrambled to understand the rules and procedures in order to facilitate the rollout of GST, many, if not all, would have neglected or overlooked the fact that this transition would trigger a double collection of taxes for goods still held as stock across both tax regimes.

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The enforcements of customs valuation and transfer pricing are the epitome of similar means and different goals to achieve the same end. The means of valuation and pricing are similar in the form of the valuation and pricing methodologies. However, the goals are at two ends of the spectrum: the former wants the highest appraised value of imports; the other, the lowest possible level to maximise taxable profits. Such paradoxical treatments are largely unregulated, not less due to regulators themselves being beneficiaries of the ultimate end in the form of higher revenue collection.

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When we ordinarily refer to compliance in goods and services tax (GST), what strikes our minds is the filing of GST returns and settling the GST due within the stipulated taxable period. It has been more than two years now since the implementation of GST in Malaysia. The compliance rate for GST filing thus far has been high, with an average rating of above 95%.

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