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27 March 2024 by
On 19 January 2024, the Indonesian Directorate General of Taxes (“DGT”) issued a Circular Letter of the Directorate General of Taxes No. SE-1/PJ/2024 (“SE No. 1/2024”) as an implementation to the enactment of Minister of Finance of the Republic of Indonesia Regulation No. 177/PMK.03/2022 concerning Procedures for Examining Initial Evidence of Criminal Acts in the Tax Sector which has been effective starting from 3 February 2023 (“PMK No. 177/2022”). PMK No. 177/2022 stipulates several updates which are reflected in SE No. 1/2024 including among other provisions related to (a) the time limit for submitting the initial evidence examination report which must be submitted no later than 1 (one) month before the examination period ends and (b) limitation on the extension period for the initial evidence examination into 12 (twelve) months. In general, SE No. 1/2024 establishes internal technical guidelines for DGT in conducting examinations of evidence of the initiation of tax crimes. This publication aims to provide a preliminary overview concerning the initial evidence examination for taxation crime under SE No. 1/2024.
21 March 2024 by
Shardul Amarchand Mangaldas advises HDFC Bank Limited on the term loan facility provided to Moon Beverages Limited
04 January 2024 by
Driven by the passion and belief, and fraught with various risks and challenges, the research and development of innovative drugs and medical devices is a journey that’s never easy.
03 January 2024 by
Wu Dong and Sun Xiaoning from Hui Ye Law Firm highlight a number of considerations that warrant particular attention from foreign investors seeking to acquire state-owned enterprises in China.
13 November 2023 by
10 November 2023 | New Delhi: Shardul Amarchand Mangaldas advised Ring Plus Aqua Limited (“RPAL”) on the strategic acquisition of 59.25% stake in Maini Precision Products Limited (“MPPL”), an entity engaged in the business of manufacturing
06 November 2023 by
On September 25, 2023, Korea’s Financial Services Commission (“FSC”) announced a legislative notice for a proposed amendment to the Enforcement Decree of the Financial Investment Services and Capital Markets Act (the “FSCMA”).
