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Qatar strengthens regulation of online businesses with new e-commerce licensing framework
Qatar: Qatar has taken a significant step in regulating its digital economy with the issuance of Ministerial Decision No. (25) of 2026 (the Decision), published in the Official Gazette (Issue No. 5 of 2026) and issued by the Ministry of Commerce and Industry (MOCI). The Decision introduces a comprehensive framework governing the conduct of commercial activities through electronic platforms that do not require a physical place of business.
Taxability of employment payments
Singapore: In this client alert, we offer insights into Singapore cases on the taxability of employment related payments, with particular focus on UZF v Comptroller of Income Tax. The cases underscore that substance, not form, and the capacity in which a payment is received are key to its tax treatment.
Update on proposed ban on upwards-only rent reviews
United Kingdom: The English Devolution and Community Empowerment Bill (the Bill) continues its progress through the legislative process, bringing a potential ban on upwards-only rent reviews (UORRs) in commercial leases in England closer to reality.
