Search Results for: business

Chinese court in Guangdong allows the use of WeChat and other social media records

In July 2018, the People’s Republic of China Nansha Court of Guangdong Free Trade Zone in Guangdong province issued the Internet Electronic Data Evidence Proof and Certification Procedures. The procedures allow records from social media communication to be submitted to the Nansha Court without notarisation.

The procedures fall in accordance with the Civil Procedure Law of the People’s Republic of China (PRC), PRC Law of Electronic Signatures, Supreme People’s Court Interpretation of the Civil Procedure Law of PRC and Several Provisions […]

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Regulation Alert: Expansion of the coverage of Preferential Income Tax for Small Low-profit Enterprises

Summary

On 11 July 2018, the Chinese Ministry of Finance (MOF) and the State Administration of Taxation (SAT) jointly released the Circular on Further Expanding the Coverage of the Preferential Income Tax Policy for Small Low-profit Enterprises [Caishui 2018 No. 77] (Circular No.77). The previous RMB 500,000 upper limit on annual taxable income for small low-profit enterprises has been changed to RMB 1 million for the period 1 January 2018 to 31 December 2020.

In practise

For qualifying enterprises whose annual income is […]

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La tutela del Know-how e dei segreti commerciali alla luce del Decreto legislativo 63/2018

Il furto e l’appropriazione del know-how specifico di un’impresa concorrente permettono di sfruttare l’altrui conoscenza per implementare la propria. L’impresa che se ne appropria si procura infatti un indebito vantaggio concorrenziale ed evolutivo.

La problematica della tutela del know how é sempre stato argomento di notevole interesse e complessitá.

Occorre innanzitutto definire brevemente cosa si intende per know how.

Il know-how (letteralmente “saper fare”) ha ad oggetto in senso lato le conoscenze di carattere tecnico concernenti attività organizzative, commerciali e di business riguardanti […]

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