Employment law developments across Asia Pacific continue at a rapid pace, with regulators expanding their enforcement powers, unions gaining influence, employees becoming more willing to challenge workplace decisions, and governments introducing significant reforms affecting workforce management.
Our latest AP Employers’
Summary: The Income-tax Appellate Tribunal has clarified that consideration received on the buy-back of vested but unexercised stock options is taxable as long-term capital gains, and not as a salary perquisite, providing significant relief to employees participating in the ESOP
Editor’s Note: A relocation index published at the turn of July hands Estonia first place among 192 countries and territories, two tenths of a point ahead of Singapore, and the reasons read like a governance brief: banking access, business opportunity
Harshita Dhinwa and Ram Sundar Singh Akela
Introduction
The Tax Residency Certificate was never a complete answer to the question of treaty entitlement on a proper reading of a treaty text and international law. It functioned primarily as a proof
As businesses grapple with increasingly complex and interconnected risks, from climate-related disruptions to geopolitical instability and supply chain fragility, the search for flexible and cost-effective risk management solutions has never been more pressing. The use of captive insurance vehicles as
Singapore Court of Appeal: Whether a Party Can Object to a New Claim and Still Argue it on the Merits Without Impermissibly Hedging its Position
In ONI Global Pte Ltd and another v GNC Holdings LLC and another appeal, [2026]
