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An Official Publication of The Law Society of Singapore | October 2012

www.lawgazette.com.sgR

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Myanmar: Lifting the Curtain

School of Law

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Continued on page 4

IBA’s Rule of LawIn 2007, the International Bar Association (“IBA”) held a very successful Annual Conference in Singapore. A key event of the Conference was the Symposium on the Rule of Law (the “Symposium”). I was actively involved in helping to organise the Symposium. Rather late in the day, the Singapore organisers were informed that the Symposium was to be opened to the public. Under the law of Singapore, if the Symposium was to be opened to the public, a police permit was required, as it would be a public event. Our Singapore organisers applied for the police permit and the police issued the permit without delay so that the Symposium could take place as planned. As everyone knows, opposition politicians attended the Opening of the Conference and also attended the Symposium. They were not harassed, and were allowed to ask questions without any trouble.

Singapore lawyers were justly proud of this event, as it remains one of the best attended IBA Conferences, attracting an attendance of more than 4,000 delegates. IBA itself was happy, and praised the organisation of the event. The then President of IBA, Mr Fernando Pombo, also sent a letter to thank one of our Ministers for his “support, involvement and patronage”.

In 2011, IBA held its Annual Conference in Dubai. About five weeks before the opening of the Conference, Dubai security authorities queried some of the topics and titles at the Conference. They felt that some of the topics could be unsettling, especially those relating to women’s rights. There was, according to IBA management, the risk of the Conference being closed down by the Dubai authorities, or some topics being removed from the programme. Fortunately, the Conference proceeded as planned, with no topics being taken off.

There were of course queries from both members of IBA and also from the press. One of the questions raised by members was why IBA had decided to hold its Conference in an “undemocratic country”. In the course of responding to the press and also to members of the IBA Council, Mr Mark Ellis, the Executive Director of IBA, referred to the 2007 Conference in Singapore. The two main points made by Mr Ellis were as follows:1. It was not the first time that IBA had held its Conference

in an undemocratic country. It had done that in 2007 in Singapore. Mr Ellis reported this to the IBA Council.

2. It was not the first time that an IBA Conference had been at risk of not proceeding. It had happened once before in Singapore when the authorities had almost closed down the Conference. This particular remark was reported in the publication Trustlaw.

Mr Ellis’ views were repeated by IBA in its in-house publication called IBA Global Insight in December 2011.

The Law Society of Singapore subsequently learnt about Mr Ellis’ remarks in Trustlaw, and to the IBA Council. After

discussions with our own Council, I wrote a letter to Mr Akira Kawamura, President of IBA on 30 November 2011, ie last year. My letter complained about the incorrectness of Mr Ellis’ remarks. In particular, I explained how we had obtained the police permit, and that the Conference was not at any time at risk of being closed down by the Singapore authorities. In addition, the Law Society wanted to know if IBA, as the employer of Mr Ellis, was endorsing Mr Ellis’ remarks.

On 9 April 2012, I wrote an e-mail to Mr Kawamura, which was more direct, and questioned IBA’s handling of the matter. In particular, I stated why a written and published correction by IBA of the remarks by Mr Ellis is necessary – the remark by Mr Ellis was factually wrong and the substance was repeated in the December 2011 issue of IBA Global Insight. So, prima facie it has the endorsement of the IBA leadership.

Mr Kawamura visited the Society on 13 September this year. I know Mr Kawamura. He is a perfect gentleman, and as a fellow Asian, understood why we had been upset by the comments of Mr Ellis. He hoped that he could resolve the matter with us. Members of the Exco met with Mr Kawamura, and very much because of our respect for him, Exco agreed to resolve the matter by proposing that IBA agree to our right to correct Mr Ellis’ remarks by publishing a letter to be written by the Law Society of Singapore in IBA’s in-house newsletter. Such a solution would not involve IBA having to endorse or disown Mr Ellis’ remarks, and so be a face-saving way out for IBA. We thought there would be no problems with such a proposal.

Recently we were informed informally that IBA Council would not agree to publishing our rebuttal in IBA Global Insight.

This episode raises some substantive and procedural issues. Firstly, how does IBA define “democracy”, and when is a country to be described as “undemocratic”? One of the key indices of a democracy is free and honest elections, and there is no doubt that Singapore holds regular general elections as required under its laws. No organisation or government has alleged that votes are bought or that these elections are rigged. IBA has criticised some aspects of Singapore’s political structure, but does that make Singapore an undemocratic state? The USA detains at Guantanamo alleged terrorists without trial, without due process, and for indefinite periods. Yet, no one has called USA undemocratic. Similarly what of the European countries that have engaged in “rendition” programmes? We believe IBA should unequivocably identify the indices of what makes a country undemocratic, and say without hesitation whether or not Singapore is democratic or undemocratic, based on that test. Of course I would expect IBA to be objective in setting out the indices.

President’s Message

Singapore Law Gazette October 2012

IBA’s Rule of Law 01President’s Message

Diary and Upcoming Events 05Council and Committee Bulletin 06Council’s Practice Direction 3 of 2012: Payment of Cheques by 07Defendant Insurer to Plaintiff for Motor Accident ClaimsPro Bono Week 08Courtoons 14

News

A Friend in Need is a Friend Indeed: The Role of External Actors in 15Supporting Democratization Efforts in MyanmarSpotlighting the Topical Laws – Governing the Foreign Direct 21Investment Regime of MyanmarInternational Taxation in Doing Business in Myanmar 26

Features

Pro Bono Publico — The New Pro Bono 30The Young Lawyer — Amicus Agony 34The Young Lawyer — Parenting in Practice 35

Columns

Alter Ego — The Soft Skilled Lawyer 38Food — Fat Cow – True to Its Name 40Book Shelf — The Law of Contract in Singapore, Edited by Andrew Phang Boon Leong 43

Lifestyle

Notices Disciplinary Committee Reports 44Professional Moves 48Information on Wills 50

51Appointments

Contents

The Singapore Law Gazette

An Official Publication of The Law Society of Singapore

The Law Society of Singapore39 South Bridge Road, Singapore 058673Tel: (65) 6538 2500Fax: (65) 6533 5700Website: http://www.lawsociety.org.sgE-mail: [email protected]

The Council of The Law Society of SingaporePresident Mr Wong Meng Meng, SCVice Presidents Mr Lok Vi Ming, SC Mr Leo Cheng SuanTreasurer Mr Kelvin Wong

Mr Rajan Menon, Mr Young Chee Foong, Mr Lim Seng Siew, Ms Kuah Boon Theng, Ms Eng Yaag Ngee Rachel, Mr Thio Shen Yi, SC, Ms Lisa Sam Hui Min, Mr Michael S Chia,

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Editorial BoardMr Gregory Vijayendran, Ms Malathi Das, Ms Celeste Ang, Mr Chua Sui Tong, Mr Han Wah Teng, Mr Looi Teck Kheong, Mr Mahadevan Lukshumayeh, Mr Marcus Yip, Mr Melvin See, Mr Prakash Pillai, Mr Rajan Chettiar, Ms Simran Kaur Toor, Mr Vincent Leow, Mr Yeoh Lian Chuan

The Law Society SecretariatChief Operating Officer / Chief Financial Officer Ms Tan Su-YinChief Legal Officer Mr Alvin ChenCommunications Mr Shawn TohCompliance Mr Kenneth GohConduct Ms Ambika Rajendram Ms Vimala ChandrarajanContinuing Professional Development Ms Julia WanFinance Ms Jasmine Liew Mr Clifford HangInformation Technology Mr Michael HoPro Bono Services Mr Tanguy Lim Ms Shahrany Binte HassanPublications Ms Sharmaine LauRepresentation & Law Reform Mr Alvin ChenPublishing Reed Elsevier (Singapore) Pte Ltd trading as LexisNexis

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Continued from page 1

Secondly, I had in my letter complained that it was not true that the Singapore authorities had threatened to close the 2007 Conference. There was no situation in Singapore which was in any way similar to the Dubai experience. If Mr Ellis’ remarks are not correct, IBA should not hesitate to correct them.

Thirdly, is it right for IBA to allow this matter to remain unresolved for so long? Lawyers who do not respond to a client’s queries are sometimes subject to disciplinary action. So why is IBA not willing to give a written substantive response to my letter dated 30 November 2011?

Accordingly, Council of Law Society of Singapore finds the lack of response and behaviour of IBA inexplicable and unacceptable. The remarks of Mr Ellis were clearly wrong; IBA had not at any time denied the truth of our complaints. It had kept a complete silence, leaving Mr Kawamura to see us.

As the leading international Bar organisation in the world, IBA has to lead by example. It has taken to task governments for engaging in falsehoods, and for a lack of governance. In particular, it has lectured governments on the Rule of Law. Yet, its conduct of this matter falls far short of the standards it seeks to impose on others. IBA also boasts about the need to develop democratic practices, and yet, it appears to deny us the right of reply to Mr Ellis’ remarks by refusing to publish our letter in its in-house publication IBA Global Insight.

And what happened to the fulsome thanks extended by Mr Pombo to our Minister? At the end of the 2007 Conference in Singapore, there were no complaints. There were only praises. Were these praises insincere? Were we selected because Singapore is (allegedly) undemocratic and did not observe the Rule of Law? Was this the reason given to or by IBA Council right up to 2011?

IBA is a very powerful organisation. It is practically not answerable to any government or any person. For that reason alone, if no other, the Law Society of Singapore would not want to have a public fight with IBA. On the other hand, we feel that such power carries with it a heavy burden of responsibility, especially an organisation which prides itself as the champion in the fight for democracy and the Rule of Law. So we feel that IBA’s silence is not acceptable, and its apparent refusal to allow us to rebut Mr Ellis’ remarks in its in-house publication is unreasonable and creates a dangerous precedent. Hence Council feels that it has no option but to rebut Mr Ellis’ remarks in our own publication.

We do trust that IBA will be gracious about the whole affair, and will respond in accordance with the standards it has espoused so loudly and often. In other words, we expect IBA to respond fairly, factually, and in accordance with the Rule of Law.

► Wong Meng Meng, Senior Counsel President The Law Society of Singapore

President’s Message

7 September 2012“ Who Moved My Cheese?” – Support for Professional Services in Changing TimesJointly organised by the Ministry of Law and the Law Society of Singapore12.00pm-2.00pmSingapore Treasury Building

11, 18 & 25 September 2012Paralegal Certification Course (9th Run)Organised by the Continuing Professional Development Committee2.00pm-6.00pmNTUC Business Centre

17 September 2012Subordinate Courts’ Briefing on the Single Joint Expert SchemeOrganised by the Alternative Dispute Resolution Committee4.30pmNational University of Singapore

10, 12 & 14 September 2012Pro Bono WeekOrganised by the Pro Bono Services OfficeThe Law Society of Singapore

21 September 2012CLAS 101: Tour to Police Heritage CentreOrganised by the Criminal Legal Aid Scheme Committee3.00pm-4.30pmPolice Heritage Centre

22 September to 17 November 2012Inter-Professional Games 2012Organised by the Sports Committee

Diary

Upcoming Events

22 October 2012Privatisation of International Law and its Implications on the Singapore Legal Community

7 November 2012A Day of Conveyancing Highlights

9 November 2012Annual Dinner & Dance

16 November 2012Annual CPD Day

DeepaRaya Luncheon

24 November 2012Piala Pala Bowling Tournament 2012

25 November 2012Charity Golf Tournament

News


Diary & Upcoming Events

Council and Committee UpdateCouncil’s Practice Direction 3 of 2012

Council’s Practice Direction 3 of 2012 on “Payment of Cheques by Defendant Insurer to Plaintiff for Motor Accident Claims” was released on 25 September 2012.

The Practice Direction: 1. sets out the proper practice for solicitors where, upon

settlement of a motor accident claim, the Defendant insurer would be required to make payment to the Plaintiff for the insurance proceeds, party-and-party costs and disbursements;

2. supersedes the Council’s Practice Direction on “Payment of Cheques” which was found at para 51 of Cap 1 of the Council’s Practice Directions and Ruling 1989; and

3. clarifies that the Practice Direction is only for the reference of practising members of the Law Society and is not to be relied upon by third parties.

Practice Direction 3 of 2012 is available at the Members’ Library of the Law Society’s website and is also published on p 7 of this issue.

Update on Continuing Professional Development Matters

Litigation Conference 2013The Civil Practice Committee will be organising a two-day Litigation Conference from 31 January to 1 February 2013, intended to showcase the skills and abilities of civil litigators.

LAWASIA Annual Conference 2013The Law Society would be co-hosting the Conference to be held on [xx-xx October 2013] in conjunction with the International Chief Justices’ Conference.

Collaboration with NTUC to Raise Law Awareness on Workers’ Issues

Council agreed to the Law Awareness Committee working with NTUC to focus on workers’ issues. Council noted that this project would be over and above the Law Awareness Committee’s biennial project that the Committee will be undertaking in 2013.

Introducing the Singapore Law Gazette AwardsThe Law Society will be awarding two awards for best feature article in the Singapore Law Gazette in 2013. Two awards, namely, “Best Feature Article” and “Best Feature Article by a Young Lawyer”* will be awarded for the best two articles published in the “Features” section of the Singapore Law Gazette during the period July 2012 to June 2013. Articles published in the “Features” section are required to have substantive law content. The judging process will commence in June 2013 and the winners will be announced in the 4th quarter of 2013.

The Feature articles will be judged based on the following:1. Depth of analysis, display of thought leadership and

whether cited in a judgment (30% weightage);

2. Depth of research (30% weightage);

3. Writing style (20% weightage); and

4. Votes by members (20% weightage).

We welcome article contributions to the Singapore Law Gazette. Apart from the opportunity to share your views on an area of law of interest to you and the satisfaction of seeing your name in print, you might stand a chance to win the coveted award as well. If you are interested in contributing an article to the Singapore Law Gazette, please contact Publications Director, Sharmaine Lau, at [email protected]

* “Best Feature Article” by a Singaporean or PR above 35 years of age at the time of submission of the article, and who is a practising member, former member, member of the Judiciary/AGC/government body, law academic, or in-house counsel. Articles written jointly by two or more persons qualify as well.

“Best Feature Article by a Young Lawyer” who is a Singaporean or PR and is 35 years of age or below at the time of submission of the article, and who is a practising member or former member.

News


Council and Committee Bulletin

1. This Practice Direction takes effect on 25 September 2012.

2. This Practice Direction sets out the proper practice for solicitors where, upon settlement of a motor accident claim, the Defendant insurer would be required to make payment to the Plaintiff for the insurance proceeds, party-and-party costs and disbursements.

3. The Council is of the view that it is proper practice for a solicitor acting for the Plaintiff (“Plaintiff’s Solicitor”) in a motor accident claim to, upon settlement of the claim, request the Defendant insurer to issue a cheque for insurance proceeds, party-and-party costs and disbursements in favour of the Plaintiff’s Solicitor’s law practice, if the Plaintiff’s Solicitor has instructions from the Plaintiff to do so and has the authority to receive payment on behalf of the Plaintiff.

4. Where the Defendant insurer chooses to issue the cheque addressed to the Plaintiff, instead of the Plaintiff’s Solicitor’s law practice (regardless of whether a request in para 3 above has been made), the Plaintiff’s

Council’s Practice Direction 3 of 2012:Payment of Cheques by Defendant Insurer to Plaintiff for Motor Accident Claims

Solicitor may, unless otherwise instructed, request the Defendant insurer to issue a replacement cheque in favour of the Plaintiff’s Solicitor’s law practice, or to issue separate cheques in favour of the Plaintiff and the Plaintiff’s Solicitor’s law practice respectively. It would, however, be improper for the Plaintiff’s Solicitor to reject outright a cheque made directly payable by the Defendant insurer to the Plaintiff or threaten the Defendant insurer with execution.

5. This Practice Direction supersedes the Council’s Practice Direction on “Payment of Cheques” which was found at para 51 of Cap 1 of the Council’s Practice Directions and Ruling 1989 and reproduced in the Law Society’s Guide to Professional Conduct for Advocates and Solicitors (2011) at p 93 (see: Appendix).

6. For the avoidance of doubt, this Practice Direction is only for the reference of practising members of the Law Society and is not to be relied upon by third parties.

Date: 25 September 2012

The Council of the Law Society of Singapore

News


Practice Direction 3 of 2012

Pro Bono Week, 10-14 September 2012The inaugural Pro Bono Week got off to a flying start on Monday 10 September, with the National University of Singapore’s and Singapore Management University’s respective law faculties facing-off in a friendly debate. Represented by two students and a lawyer, each team took to the floor to contest a motion close to the heart of the legal community: Pro bono work should be made compulsory for all lawyers.

With the Law Society’s Pro Bono Ambassador, Ms Malathi Das, and the Law Society’s Chief Legal Officer, Mr Alvin Chen, adjudicating with cool heads – and Mr Adrian Tan moderating with trademark sharp wit – the high tempo, though good natured debate ended in a close win for the opposition team from SMU. The debate within the wider legal community on compulsory pro bono will, of course, continue!

Compulsory or not, the importance of free legal assistance to the community was underscored by the standing-room-only attendance figures at Wednesday’s event. Corporate lawyers joined representatives from 28 different non-profit organisations (“NPO”) in a spirited networking session at the Law Society’s conference room. The evening’s official launch of the Pro Bono Services Office’s (“PBSO”) new online Charity Portal provided an apt opening for lawyers and NPO representatives to share their insights on the legal needs facing community-serving organisations. NUS student volunteers who had developed the content for the Portal were also awarded with certificates of appreciation for their work.

This pro bono spirit was very much in evidence on Friday, as pro bono coordinators, lawyers from local and international

firms, and even corporate legal counsel joined students for the first ever Community of Practice (“CoP”) workshop. Law Society President Mr Wong Meng Meng, SC was on hand to launch the PBSO’s new video (now available for viewing on PBSO’s dedicated YouTube channel), the online Volunteer Portal, as well as the Pro Bono Guide for Law Firms – all tools to raise the profile of pro bono work amongst members of the legal community. The inaugural Pro Bono CoP workshop sought to build on this by creating a learning platform for lawyers to share best practices in establishing, developing and enhancing law practice support for pro bono work.

Amidst the candid exchanges and light-hearted humour lay a poignant message: that the Law Society takes pro bono seriously. As one astute observer playfully noted, events held over five days could not technically constitute a Pro Bono Week as such. In riposte, PBSO Director Mr Lim Tanguy suggested that all involved ought to take the weekend as well “to reflect on the spirit of pro bono”. Tongue firmly in cheek though this might have been, this will give pause for thought.

With programmes ongoing to raise awareness of the varied pro bono services and opportunities available, and more lawyers than ever giving their time to pro bono, we need not wait till Pro Bono Week 2013 for this spirit to make itself felt.

► Dell Marie Butler Pro Bono Services Office The Law Society of Singapore

10 September – NUS-SMU Intervarsity DebateModerator Mr Adrian Tan gets the debate on pro bono under way The NUS team in action. (L-R) Mr Vishal Harnal (Drew & Napier LLC), NUS Pro

Bono Group President Ms Sherrie Chong and student Mr Adriel Choh

News

Pro Bono Week

Mr Abraham Vergis (Drew & Napier LLC) of the winning SMU team receiving his trophy from judge Ms Malathi Das

The debate was a light-hearted and good-humoured affair. Here, Associate Professor Ho Peng Kee enjoys a laugh


News

Pro Bono Week

12 September – Networking Session: "Corporate Engagement for Non-Profit Organisations ("NPOs")

14 September – Community of Practice ("CoP") Workshop

Mr Melvin Chan of TSMP Law Corporation sharing his insights into legal assistance for non-profit organisations Mr Francis Goh (right) tells the participants about the pro bono culture at Harry Elias Partnership

PBSO Director Mr Lim Tanguy presents the inaugural CoP Workshop's facilitator Mr Gregory Vijayendran with a certificate of appreciation

A few of the NUS students who had given much of their time to developing the new PBSO Charity Portal – also launched on the evening


News

Pro Bono Week

CD-1358-09-12.ai 1 27/9/12 11:18 AM

Present Challenges, Future ProspectsSave these Dates – 31 January & 1 February 2013!

About the Conference

This inaugural conference organised by the Law Society of Singapore, is dedicated to exploring issues arising from present developments and future prospects of litigation practice. Participants can expect an interactive discourse on diverse topical issues of this dynamic arena in the context of domestic as well as international litigation. This two-day Conference aims to bring together the judiciary, senior practitioners and industry experts across various jurisdictions to provide fresh insight on the latest developments in this area of practice.

Some of the issues to be discussed at the Conference include:• Access to Courts, Access to Justice• Due Process• Evidence• Cross-Border Litigation• Appeals and Review• Future of Litigation vs Arbitration

About the Organisers

The Conference is proudly presented by the Civil Practice Committee of the Law Society of Singapore.

The Law Society is a key provider of continuing professional development programmes for legal professionals in Singapore. The Law Society provides practice-oriented programmes aimed at helping legal professionals acquire and maintain professional competence in core areas of practice and to keep up with the latest legal developments and emerging areas of practice.

Expressions of Interest

For expressions of interest or to find out more, please contact us at [email protected] or at 6530 0239 / 6530 0201.

Sponsorship Opportunities

A variety of sponsorship opportunities are available for this Conference. For details, please contact [email protected].

Other Upcoming CPD Events

Category Event & Date Practice Area LocationPractice Management for the Savvy Practitioner

Anti-Money Laundering SeminarNovember 2012 (date to confirmed)

Professional Skills(Non legal) Venue to be confirmed

Latest Developments for the Busy Practitioner

Lecture on Privatisation of International Law and its Implications on the Singapore Legal Community22 October 2012

Government Supreme Court Auditorium

A Day of Conveyancing Highlights7 November 2012

Real Estate (Conveyancing) NTUC Business Centre

Seminar on Deputies under the Mental Capacity ActOrganised by the Office of Public Guardian14 November 2012

Private Client Subordinate Courts Auditorium

Annual CPD Day16 November 2012 Multi-practice Areas Supreme Court

AuditoriumLitigation Conference 201331 January – 1 February 2013 Civil Procedure Supreme Court

Auditorium

Please visit our CPD portal to find out about mandatory CPD and supporting initiatives as well as other CPD events at: http://www.lawsoc.org.sg/Home.aspx . For queries, e-mail : [email protected] or call 6530 0201/ 6530 0239.

Following the very successful launch of the first edition of Guarantees and Performance Bonds, the book has been updated in the second edition to coverchanges from early 2009 to the present day. This new edition adopts a new format to better serve a wider spectrum of readers including legal practitionersand law students.

This book is an authoritative and well-researched text based on actual legal principles. Not only does it cover the law relating to guarantees and performancebonds as applied in Singapore and Malaysia, it also takes into account decisionsmade in Singapore, Malaysia and the United Kingdom as well as the relevant Singapore and Malaysian statutory provisions. Singapore and Malaysia have developed their own pool of judicial decisions to cater for local requirements andconditions and these developments are fully explored in the book.

In Malaysia, significant cases include Kejuruteraan Bintai Kindenko Sdn. Bhd. v.Nam Fatt Construction Sdn. Bhd. [2011] 7 C.L.J. 442; The Pacific Bank Bhd. v. Kerajaan Negeri Sarawak [2011] 3 C.L.J. 538; Sumatec Engineering and Construction Sdn. Bhd. v. Malaysian Refining Company Sdn. Bhd. [2012] 3 C.L.J.401. In Singapore, significant cases include Beckkett Pte. Ltd. v. Deutsche Bank AG[2009] 3 S.L.R.(R) 452; Master Marine AS v. Labroy Offshore Ltd. [2012] 3 S.L.R.

125; BS Mount Sophia Pte. Ltd. v. Join-Aim Pte. Ltd. [2012] 3 S.L.R. 352. Similarly, emanating from England, noteworthy cases include Rainy Sky SA v. Kookmin Bank[2012] 1 All E.R. (Comm.) 1; Deutsche Bank AG v. Tongkah Harbour Public Co. Ltd.[2012] 1 All E.R. (Comm.) 194; Meritz Fire and Marine Insurance Co. Ltd. v. Jan deNul NV [2012] 1 All E.R. (Comm.) 182;McGuinness v. Norwich and Peterborough Building Society [2012]2 All E.R. (Comm.) 265.

Written in a manner that makes it easyfor a non-lawyer to understand, theauthor hopes to make the law governing guarantees and performance bonds much more accessible to all who need to accessthe law.

Guarantees andPerformance BondsSecond Editionby Dr Poh Chu Chai

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Guarantees & Performance Bonds 2e ad - Half Page (SLG)_Layout 1 10/9/12 11:04 AM Page 1

by Vasudha Srinivasan

Ni being the number of interlocutory applicationsOs+e being the skill and experience of the Opposing Counsel

as+e being the skill and experience of your associte (a very smart one, I may add)Rr+e being the Registrar's reasonableness and experience

Oa being the charm of the Opposing CounselCl being how much you like your clientTR being your Trainee's reasearch

J(r+lq) being the Judge's reasonableness and how much s/he is liked*It has been proven that waiting time in Court for any application feels like forever


Myanmar has caught the world's attention in recent months with tangible signs of movement towards democratic reforms, greater transparency and a willingness to engage the international community. In April this year, Graham Leung, a senior Vice President of LAWASIA visited the country, spending time in both Yangon and Nay Pyi Taw. He found that there was an urgent need for capacity building and reform in the justice sector and concludes that strengthening the rule of law and democratic institutions will be critical to the long-term stability and prosperity of Myanmar. He believes that members of the legal profession in the Asia-Pacific region have a key role to play in assisting Myanmar at this important juncture in its history.

A Friend in Need is a Friend Indeed: The Role of External Actors in Supporting Democratization Efforts in MyanmarIn April this year, I spent several hectic weeks in Myanmar. The country was on the cusp of national elections and there was a palpable sense of guarded optimism in the air. In between eating glass noodles, shrimp and endless mangoes, I also managed to sneak in time to visit the famous Bogyoke Aung San Market and take in the sights and sounds of downtown Yangon. But apart from playing tourist, there was a more serious side to my visit to this complex, fractured and wonderful nation which is a melting pot of many migrants spanning diverse cultures. Essentially, I was on a fact finding mission to conduct an informal assessment of opportunities for external “players” to determine entry points where they could add value and contribute to current democratization efforts in Myanmar. While I heard some troubling stories of past transgressions of human rights, I left the country convinced that the shift towards building a culture which respects the rule of law, human rights and democracy, while still in its infancy, is now irreversible. I was left with the impression after talking to leaders in industry, government, the legal profession and business that the commitment to democratic reforms was genuine and welcomed.

Background

Myanmar has made significant progress towards democratic and political reforms. Since the elections in November 2011, the government has embarked on a series of reforms towards liberal democracy, a mixed economy, and reconciliation. These reforms included the release of pro-democracy leader Aung San Suu Kyi from house arrest, establishment of the National Human Rights Commission,

general amnesty for more than 2,100 political prisoners, institution of new labour laws that allow labour unions and strikes, relaxation of press censorship and regulation of currency practices.

By-elections were held in April to fill 48 vacant parliamentary seats. The National Democratic Party (“NLD”) contested and won 43 seats in a landslide by-election. Aung San Suu Kyi who stood in a constituency outside Yangon easily won her seat.

In August this year, the Burmese government announced the lifting – after 50 years – of direct censorship of print media, removing requirements that journalists submit articles on religion or politics for government review before publication.

Overview

Burma/Myanmar1 borders five countries and is as large as France and the UK combined. A resource rich country (oil, minerals and gems), it is strategically located – between India, China and Southeast Asia. It has been a pariah state for close to a generation, isolated from the rest of the world. American and EU sanctions and trade bans have added to the country’s woes and are only now being reviewed and loosened in response to ongoing reforms. Poor infrastructure and under investment in the telecommunications, agriculture, banking and other sectors have seen one of the richest countries in Asia reduced to one of the poorest in the region. The country’s banking system is in tatters and follows archaic and odd policies.2 Rudimentary financial and

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legal systems and a lack of institutions, coupled with the political and bureaucratic opacity have contributed to the list of difficulties. A long stagnant economy has compounded a crippling level of foreign indebtedness.

Once known as the “rice bowl of Asia”, years of economic mismanagement during nearly half a century of direct, systemic corruption3 and repressive military rule have left the country deeply impoverished. The 2010 elections, widely regarded as a sham by the international community, was boycotted by the NLD and won by the USD. Decades of authoritarian rule, flagrant violations of human rights and a lack of respect for the rule of law have stifled confidence and dampened the country’s spirit. The country has few functioning institutions which are not military-dominated or controlled. It is widely acknowledged that compliance with the rule of law has been seriously jeopardised in the country for some time.4

Political Situation and Challenges

By-elections were held in April this year for 37 Pyithu Hluttaw seats, six Amyotha Hluttaw seats and two Region Hluttaw seats covering 45 constituencies. Seventeen political parties

participated, fielding in a total of 157 candidates. For the first time in 22 years, the National League for Democracy (“NLD”) put up candidates. NLD leader Aung San Suu Kyi stood for and won in the constituency of Kawhmu.

NLD won the majority of seats (43). The ruling party and a smaller ethnic party won one seat each. The by-elections involved less than one-tenth of the seats in parliament. They have been broadly acknowledged as fair and transparent by the international community, including the USA, the EU, as well as ASEAN,5 although the NLD leader did complain of irregularities.

Aung San Suu Kyi took up her seat in parliament after an initial dispute over the constitutional oath of office for incoming parliamentarians. One quarter of the seats in parliament are reserved for unelected military officials.6

The recent elections and the positive reactions by the international community give room for guarded optimism and serves as a barometer of public support for the opposition after years of oppression. Many observers regard it as a “game changer”. That being said, however, the situation is far from settled. Clearly, the role of the military in the political

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transition continues to be the “elephant in the room”. Competition for power among alternative political forces inside the country, the extent of participation in the political process by the country’s population at large and the recent ceasefire agreements between the government and the various ethnic insurgent groups are amongst the thorny and outstanding issues. There remains the risk of a backlash by army generals who feel that President Thein Sein may have conceded too much ground, and nervousness about whether the recent elections are a precursor of what might occur in the 2015 general elections. Some commentators suggest that the scale of the NLD victory may have stripped the military of all legitimacy.7

One should, however, not underestimate the difficulties that lie ahead. Despite the return of some expatriate Burmese in recent months, there is an acknowledged lack of human resource capacity at all levels, which is likely to be a severe drawback in seeking to implement and expedite the process of change. While law reform in a number of sectors is being undertaken, if this process is not well managed and expectations contained, frustration and disillusionment could set in. The country is entering into unchartered waters and no one can predict with absolute certainty whether the ghosts of the past have been buried. Be that as it may, the spirit of hope in the country was clearly palpable during my visit.

Historical Structures

The present day legal system of Burma is largely an inheritance from the English common law introduced in the nineteenth century as codified laws when the country was a British colony. Following its independence in 1948, parliament enacted new laws which supplanted colonial statutes. From 1962, Revolutionary Council was vested with and exercised legislative power. By 1974 the Pyithu Hluttaw had emerged which promulgated laws.8 In 1988 following a governmental change, a military State Law and Order Restoration Council (“SLORC”) was established. Subsequently by 1997, it had “morphed” into and was replaced by the State Peace and Development Council (“SPDC”). Laws are interpreted with reference to case law precedent and the past rulings of Myanmar as well as Indian Courts are persuasive.9

I gathered that it is difficult to access laws and statutes, contributing to a degree of uncertainty in some cases about the applicable laws. Most of the published laws are in the Myanmar language and not readily available in English.

During colonial rule, reported judgments in Burma were published regularly.10 Today judgments of the Courts are not disseminated and widely available. In any event, they are invariably published in Myanmar.

Many of the current laws are relics of antiquated colonial statutes. For example, the law that regulates the general

rules of contract and creates contractual obligations is the Contract Act of 1872. Apparently, reliance is still placed on the Lower Myanmar Town and Village Lands Act enacted in 1898 for the definition of “State land”. The Sea Customs Act of 1878 makes provision for the refund of customs duty.

Law Reform

Amending the country’s laws to meet the challenges of responding to becoming part of a globalised market economy in the twenty first century will be a long drawn out and complex process. While my discussions confirmed that there is recognition at the highest political levels that legislative change is both necessary and inevitable and necessary across a number of sectors, the sheer breadth of the exercise coupled with a lack of capacity to deal with the associated reforms will mean that the path ahead is likely to be difficult. The emphasis should be on producing quality legislation, which is the product of broad based consultations with relevant sectors in the community. The dangers of fast-tracking legislative changes to meet the expectations of foreign as well as domestic interest groups are real. However, this comes with the risk that new laws introduced may not harmonize with some existing laws, giving rise to further uncertainties and confusion which are likely to be counter productive. The government having regard to its own priorities must determine changes to the law. To succeed, it must be carried out in an orderly, thoughtful manner.

The Evidence Act, Penal Code and Civil Procedure Code are reportedly at an advanced stage of being redrafted.

Reform of or the introduction of new intellectual property, copyright, trade law, foreign investment11 and taxation laws is being contemplated.

The Judiciary

There was near universal recognition by most interlocutors that the judiciary was not independent and that reform of this branch of government was critical to establishing and strengthening the rule of law. One of the basic components of an independent judiciary, namely, the separation of powers and due process is totally lacking. The country’s judicial system is not based on universally recognised basic norms and principles.

There is little confidence in the ability of the Burmese Courts to dispense justice independently. They are seen as pliable and part of the executive branch of government, which bends to its will. There were many anecdotal stories

The writer (centre) meeting the Director-General of the Supreme Court, U Sein Than (to the writer’s left) in Nay Pyi Taw, the capital of Myanmar

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recounted which bear testimony to the fact that the judiciary lacks independence.

Education, training and capacity building of Judges and other judicial officers will be critical in any attempts to reshape the judiciary as an independent institution so that they comply with international human rights standards and principles.12

It is likely that similar work and activity will need to target the police, prosecutors as well as prison authorities.

There is little doubt that the judiciary will be vital in efforts aimed at building the country’s nascent democracy and in strengthening the rule of law. This will require a major paradigm shift as the majority of Judges were appointed by past regimes which had little if any understanding of the role and importance of an independent judicial system.

Consideration must be given towards developing and establishing new mechanisms for the appointment of competent, incorruptible and independent Judges based on the merit principle. Issues of appropriate tenure and remuneration will require examination. A clear separation of powers must be established and maintained, ensuring that the Judges do not serve at the pleasure of politicians or members of the executive branch of government.13 The Courts will also need to be provided with the resources needed to exercise their jurisdiction efficiently so that the rule of law is advanced and preserved. In this connection, education and training of Court officials will also be necessary.

Efforts to carry out institutional reform cannot afford to neglect reform of the judiciary. Creating respect for judicial independence will be the cornerstone for a new democracy premised on respect for governance by and under the rule of law. The long-term stability and stability of democracy in Myanmar cannot occur without legal, institutional and practical safeguards for ensuring proper procedures for the appointment and removal of Judges and for the exercise of their functions without undue external influence from the other branches of government.14

Legal Education

The quality of education, including legal education, in Myanmar is poor.

A consistent view that was expressed suggested a high degree of cynicism about the quality of law graduates being produced in the country. The underlying feeling was that the quality of legal education was “inferior” and even though some lawyers and academics had post-graduate qualifications in the law, mainly obtained in Asian as well as local educational institutions, they were not considered up to par.

It is evident that any work on strengthening the rule of law in Myanmar will have to go hand in hand with strengthening the quality of legal education. This may mean, for example, the rapid up-skilling and further training of law graduates. At a fundamental level, the teaching and training of new student intakes into law schools in the country must embark on the teaching and strengthening of English language skills.

Regulation of the Legal Profession

There is no equivalent body comparable to that of a law society or bar council responsible for regulation and discipline of the legal profession. While I heard suggestions that the Bar Council’s Act was being mooted, it was difficult to determine what stage exactly the drafting of any legislation had reached. No one was able to cite any recent instance of a lawyer being disciplined for misconduct.

Efforts aimed at strengthening the rule of law must also, therefore, seek to address the concept and problem of corruption and the lack of accountability for wrongdoing and criminality. Tolerance and an apparent acquiescence over the problem seem to be pervasive and would suggest a comprehensive assistance approach is required.

The Role of Lawyers in Social Change

While information was limited and difficult to obtain, it did not appear that the legal profession was at the vanguard of the current reform efforts to establish democratic institutions and bring about social change.

By and large, the bulk of the work of lawyers was limited to “normal” lawyering assignments in the corporate sector coupled with limited criminal briefs.

Legal Aid

Ordinary people in Myanmar have limited access to justice and remedies. There is no state sponsored system of legal aid nor is there much appreciation of the importance of or need for such a system. Access to justice is limited. The anecdotal evidence would also suggest relatively low awareness about human rights standards or norms in the general population. This would tend to indicate a compelling need for long-term and sustainable legal literacy and education campaigns to be conducted, especially in the rural areas. Very little work or recognition of the importance of legal aid seems to be evident in the country despite the obvious need.

Legal Training

There does not appear to be a high degree of awareness generally about basic legal concepts such as the rule of law, democracy, human rights, accountability, and good

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governance, separation of powers, transparency and constitutionalism. The view was expressed that even members of parliament lacked elementary knowledge on the role of parliament and their own role as parliamentarians in a functioning, effective and vibrant democracy.

Given the enormity and importance of law reform in helping to improve governance and bring about sustainable improvements to institutional structures in the country consistent with the need to strengthen democratic institutions, every effort should be made to continue to argue a case for the early establishment of a law reform body. This will ensure that the process of amending and promulgating the country’s laws is carried out in a systematic and well organised manner having regard to the government’s own priorities.

Any future activity or programmes with government agencies must underscore the importance of “partnership” and respect the country’s independence and sovereignty – an issue of great sensitivity.

Engaging the Key Actors

Building trust and forming durable person-to-person relationships based on mutual respect over long periods of time will be essential to confidence building and necessary for successful engagement. This will be a prerequisite to earning the goodwill necessary to “win over” the bureaucracy as well as the political masters responsible for driving change. While the process will be difficult and painstaking and “progress” may be slow, there is little alternative. There can be no silver bullet to problem solving, and the path forward will be arduous, even tortuous.

However, given President Thein Sein’s reported speeches, both in and outside parliament, institutional strengthening, governance and building democratic institutions are also likely to be important issues for the administration. The incentive to undertake reforms in these areas is likely to be enhanced by the suspension of sanctions and the encouragement of key international actors and countries that have welcomed the current track of changes now taking place in the country.

LAWASIA’s links within the region coupled with its constitutional mandate to support the rule of law make it uniquely placed to assist efforts in Myanmar as it moves towards building a more transparent society reflecting universally accepted principles on good governance and the rule of law. Lawyers in the region have a golden opportunity to be part of the transformational changes that are occurring in the country. It is a challenge that should be embraced.

* LL.B (Hons) (Adel) LL.M (UCLA). Graham is a Human Rights defender and consultant based in the Fijian capital Suva. He has lectured extensively on the rule of law and human rights and is a former Director of the ICJ’s Centre for the Independence of Judges and Lawyers based in Geneva. Graham is also Vice-President of international law organisation LAWASIA.

Notes

1 For the purposes of this article, the words “Burma” and “Myanmar” are used interchangeably without any political connotation. While the UN uses and recognises the word “Myanmar”, Aung San Suu Kyii has rejected its usage on the ground that the people of Burma were not consulted over the name change.

2 The only currency accepted were new and “perfect” condition US dollars. Attempts at negotiating US dollar bills, which had slight creases or wallet marks were rejected. Different rates were also quoted for US one hundred dollar bills and smaller bills such as twenty dollars. Other currencies and credit cards were not accepted.

3 A 2007 report by Transparency International ranked Burma with Somalia as the world’s most corrupt country. The 2007 corruption perceptions index scores countries on a scale from zero to 10, with zero indicating high levels of perceived corruption and 10 indicating low levels of perceived corruption. Both Somalia and Burma shared the lowest score of 1.4.

4 The “Rule of Law” is a concept at the very heart of the organisation’s mission. It refers to a principle of governance in which all persons, institutions and entities – public and private – including the State itself, are accountable to laws that are publicly promulgated, equally enforced and independently adjudicated, and which are consistent with international human rights norms and standards. It requires, as well, measures to ensure adherence to the principles of supremacy of law, equality before the law, accountability to the law, fairness in the application of the law, separation of powers, participation in decision-making, legal certainty, avoidance of arbitrariness and procedural and legal transparency. UN Security Council, The Rule of Law and Transitional Justice in Conflict and Post-Conflict Societies – Report of the Secretary-General, 23 August 2004, UN Doc. No, p 4, para 6.

5 The Association of Southeast Asian Nations was established on 8 August 1967 in Bangkok, Thailand with the signing of the Declaration by the Founding Fathers of ASEAN, namely Indonesia, Malaysia, Philippines, Singapore and Thailand. They were later joined by Brunei Darussalam, Vietnam, Lao PDR, Myanmar and Cambodia. The purposes of ASEAN are inter alia to accelerate the economic growth and social progress of its members and to promote regional peace and stability through respect for justice and the rule of law. Myanmar will assume the rotating chairmanship of the 10-member ASEAN in 2014.

6 The NLD won 6 per cent of the 650-odd seats in parliament in the April by-elections.

7 See The Economist, April 7, 2012, p 29.

8 Laws, Rules and Procedures of the PyithuHluttaw were published annually from 1974 to 1988.

9 Indian codes applicable in Myanmar and Acts passed by Parliament up to 1954 were published in thirteen volumes known as the Myanmar Codes.

10 See for example Selected Judgments, Lower Burma (“SJLB”) (1872-1892); PrintedJudgments, Lower Burma (“PJLB”) (1893-1900); All India Reporter, Rangoon (“AIR Ran”) (1928-1937); Rangoon Law Reports (“RLR”) (1937-1947).

11 A draft investment Bill provides for guarantees against nationalisation, tax holidays and measures to ease regulations on foreign companies operating in Myanmar.

12 See Beijing Statement of Principles of the Independence of the Judiciary (Beijing Principles).

13 Article 300(a) (Chapter VI) of the Constitution provides that “The Chief Justice of the Union or Judges of the Supreme Court of the Union must be free from party politics”. The reference to Judges being apolitical suggests that the judiciary is meant to operate independently. In practice, this however, has not been the case.

14 See Legal Issues on Burma Journal, No 18 (August 2004), p 8.

► Graham Leung* E-mail: [email protected]

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Myanmar is transforming into a new development paradigm. Under the guidance of the President, all the citizens are working harmoniously for the macroeconomic stability and national development by attracting foreign direct investment (“FDI”) and increasing international co-operation. This article highlights the topical laws governing the FDI regime of Myanmar. This article provides background information on the current FDI situation to potential investors.

Spotlighting the Topical Laws Governing the Foreign Direct Investment Regime of Myanmar

Introduction

The Republic of the Union of Myanmar occupies an area of 676,577 sq km and has a total population of 60 million. Myanmar is situated between the two giants of emerging economies with huge market potential. As a country strategically located and rich in natural resources, Myanmar holds immense potential for direct investment from abroad. A foreign investor who is seeking an opportunity to start an investment in Myanmar may observe the legal framework and administrative practices governing foreign direct investment (“FDI”). Since April 2011, the new government has been reforming and liberalising many areas, ensuring a favourable business environment for potential investors, especially in the fields of production, trading of goods and services, and finance. These reform measures are still undergoing and this article will spotlight the current topical laws on the FDI regime of Myanmar.

The Laws Governing the Investment Environment in Myanmar

At present, a total of four investment laws govern the investment environment in Myanmar. These laws are the Foreign Investment Law (1988), Myanmar Citizens Investment Law (1994), the Myanmar Special Economic Zone Law (2011) and the Dawei Special Economic Zone Law (2011). A foreign investor can establish a 100 per cent foreign-owned partnership and limited company or a joint venture with any Myanmar partner, individual, firm, cooperative, or State-owned enterprise. If the joint venture is formed, the foreign capital shall be at least 35 per cent of the total capital.1 For the exploration, extraction and sale of petroleum and natural gas and mining operations, the investor should agree on production sharing contracts with one of the State-owned Economic Enterprises (“SEE”s).2

The Submission of Procedures

A foreign investor who intends to invest in Myanmar is required to apply for a permit from the Myanmar Investment Commission (“MIC”).3 The proposal is to be submitted to the Directorate of Investment and Company Administration (“DICA”), Office Building No 32, Nay Pyi Taw, The Republic of the Union of Myanmar. The details of the necessary documents can be found at the DICA website at http://www.dica.gov.mm.

Company Registration

The foreign investor who wishes to carry on business in Myanmar through a locally incorporated limited company needs to register the company.4 The minimum amount of foreign capital required under the FIL is US$500,000 for a manufacturing company and US$300,000 for a service organisation.

Opening Foreign Currency Account

The investor is allowed to open a foreign currency account in a bank within Myanmar which has the right to operate work in foreign currency.5

Rights to Transfer Foreign Currency

The investor can transfer the following currencies abroad through the bank prescribed by the MIC in the relevant foreign currency:1. Foreign currency entitled to by the investor;

2. Foreign currency permitted for withdrawal by the Commission;

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3. Net profit after deducting various taxes from the annual profits;

4. Legitimate balance after deducting taxes and family living expenses;

5. Money entitled to the investor after liquidating the invested business; and

6. Damages obtained lawfully by the investor.

The investor can make an account transfer in foreign currency from the foreign account opened in the bank by a citizen or a citizen-owned business in the State after submitting the sufficient documents of the local currency (kyats) obtained from carrying out the business that he has invested in. Besides, the investor can extend and invest the business by utilising the profits obtained from the permitted economic business.6

Tax Laws

Myanmar tax structure comprises 15 different taxes and duties under four major categories. The taxes include taxes levied on domestic production and public consumption, taxes levied on income and ownership income tax, customs, duties, taxes levied on utility of State-owned properties (taxes on land, water tax and embankment tax) and taxes on extraction of forest products, minerals, rubber and fisheries. Recently, the Commercial Tax Law and the Income Tax Law were amended in September 2011.

Tax Exemptions and Reliefs

Under the FIL, tax exemptions and reliefs are given to investors, including a three-year income tax exemption that runs consecutively; an income tax exemption or relief on profits of the business if re-investing within one year; the right to pay income tax on behalf of the foreign employees at the rate applicable to the Myanmar citizens and to deduct the same from the assessable income of the enterprise; the right to deduct the expenditure for research and development; the right to accelerate depreciation; the right to carry forward and set off losses up to three consecutive years; and an exemption from customs duty and other internal taxes on imported capital equipments and materials during the project development period and on imported raw materials during the first three years of commercial production period.7

The Guarantee

There is the guarantee by the State against nationalisation during the term of the contract or during an extended term.8

Land Acquisition Under the FIL

Three types of land are permitted for lease to investors with prior approval of the Union Government. These are government-owned land, land owned by the government department and organisation and private land owned by the citizens. The investors should carry out agricultural, livestock breeding or fish/prawn aquaculture businesses on commercial scale for economic development. The investor has the right to carry out contract farming in the form of a joint venture with a citizen investor on mutual interest. To lease the land, the investor should apply to the MIC with the required documents, such as the drafted land lease agreement. After getting permission from MIC, the land lease agreement should be completed and sent to the MIC.9 The foreign investor who has established a joint venture with a Myanmar counterpart can also apply to acquire vacant, fallow and virgin land.10 The Central Committee may allow the application by the agreement of the MIC.11 Priority is given to applicants investing in the industries in which Myanmar investors are not able to invest.12

Land Leasing Period

The initial term for land use is 30 years, for a person who is entitled to lease the land or has the right to use land. The Commission may permit to extend two consecutive terms of 15 years based on investment volume and the category of business.

Rental for Land Lease

The rent for leasing a piece of land shall be paid once every 365 days, calculated from the date of the beginning of the lease. For long-term investments, it shall be calculated in accordance with the calculation of the MIC.13 If the land is leased from a government department or organisation, the premium shall also be paid by the investor.14

Foreign Exchange Rate

Myanmar has launched a new exchange rate regime, “managed floating exchange rate” on 1 April 2012. Under the new system, the external value of kyat is determined by the market forces of supply and demand. The currency

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conversion can be made at the currency exchange counters. Now, there are 62 currency exchange counters throughout Myanmar.

Restrictions Under SEE Law

Under SEE Law, there are some restrictions in the areas of teak extraction and sale; cultivation and conservation of forest plantation; exploration, extraction and sale/export of petroleum, natural gas, pearls, jade, precious stones and metals; breeding and production of fish and prawns in fisheries which have been reserved for research by the government; postal and telecommunications service; air transport service and railway transport service; banking service and insurance service; broadcasting service and television service; electricity generating services; and manufacture of products relating to security and defence.15 Those who want to invest in these areas should agree to a joint venture with a SEE.16

Labour Laws

Existing labour laws, including the Employment and Training Act (1950), Employment Restriction Act (1959), Employment Statistics Act (1948), Factories Act (1951), Leave and Holidays Act (1951), Minimum Wages Act (1949), Oilfields Labor and Welfare Act (1951), Payment of Wages Act (1936), Social Security Act (1954), Shops and Establishments Act (1951), Trade Disputes Act (1929) and Workmen’s Compensation Act (1923) and Labor Organization Law (2012) govern labour issues.

Agriculture Sector The agricultural sector is a dominant force in Myanmar’s national economic development. Foreign investors are allowed to invest in the plantation, cultivation, production, processing and marketing of agricultural crops and their products. These agricultural crops include tapioca, tobacco, medicinal plants, coffee, tea, palm oil, horticulture etc.17

The forensic examination

of handwriting, documents and

fingerprints

rigorous scientific analysis, impartiality, strict quality assurance

Phone: +61 2 9977 [email protected]

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Livestock and Fisheries Sector

Myanmar, with a coastal line of 2,229km, is also rich in marine resources. Foreign investors are invited to invest in breeding, processing, canning and marketing of livestock and its products; breeding, fishing, processing and marketing of fresh water and marine fish, prawns and other aquatic organisms; and production and marketing of fish feeds, animal feeds, additives, supplements and veterinary medicines.

Manufacturing Sector

Under the FIL, foreign investors are allowed to invest in manufacturing/processing and marketing of foodstuff, textile and apparel, personal goods, jewellery, household goods, leather products and the like, transport equipment, building materials, pulp and paper, chemical, chemical products and pharmaceuticals, iron and steel, and machinery and equipment. The government accelerates privatisation of State-owned Enterprises as well as encourages downstream manufacturing to reduce the dominance of primary commodities in exports with the aim to have 34.2 per cent ratio of industrial sector to the GDP in 2015-2016 and to achieve 14.1 per cent development annually.

Forestry Sector

About 85 timber species from Myanmar are recognised globally and thus, there is a great potential for the production of forestry products. Under the FIL, foreign investors are invited to invest in the production, processing and marketing of hard-wood, bamboo, cane and other forest produce. In order to produce teak extracted products, the investor should do so jointly with a SEE.

Mining Sector

Myanmar mining sector is governed by the Myanmar Mines Law (1994), Myanmar Gemstone Law (1995), the Myanmar Mines Rules (1996) and the Myanmar Pearl Law (1995). Under the FIL, foreign investors are allowed to invest in exploration, exploiting, production and marketing of non-metallic industrial materials; production and marketing of marble blocks, slab and other quarrying products and in manufacturing/processing and marketing of jewellery18 through a production-sharing or profit-sharing arrangement with the Ministry of Mines.

Power Sector

At present, much emphasis and priority is placed on the development of the electric power sector. As Myanmar has great potential for hydropower, this enables Myanmar to consider development of hydro power projects. At this moment, in the Generation Sub Sector, a foreign investor can invest in the form of a joint venture and through a Build-Operate-Transfer (“BOT”) system for suitable power generation projects.

Oil and Gas Sector

Myanmar’s petroleum sector is administered by the Ministry of Energy. The Ministry of Energy invites foreign investors to participate in the exploration and production of crude oil, natural gas and other related sectors, in co-operation with Myanmar Oil and Gas Enterprise (“MOGE”) on a production-sharing basic.

Hotel and Tourism Sector

Myanmar is a cultural destination with its rich cultural heritage and she also offers natural and unspoiled tourist destinations. The FIL permits foreign investment in the hotel and tourist industry. There is an increasing demand for international-class hotels in major tourist sites. Many opportunities for investment in developing golf courses, beach resorts, tourist villages, amusement parks and recreational centers are also available.

Transport Sector

Better transport is a basic need for national and regional development. Under the FIL, foreign investors are permitted to invest in road transport and vehicle repair services, inland water transport services, dockyard services and shipping agency services.

Special Economic Zone Law

The coverage of the Special Economic Zone Law spans production based businesses, hi-tech production businesses to service businesses and infrastructure construction businesses. The investor who carries out his business in the Special Economic Zone (“SEZ”) will have the privileges of an income tax exemption on overseas sales for the first five years, a 50 per cent relief on income tax for the second five years on overseas sales and a 50 per cent relief on income tax on re-investment obtained from

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overseas sales. The investors are also granted custom duty exemption on the import of raw materials, machinery and equipment for export-oriented enterprises established in the Export Processing Zones (“EPZs”). In addition, the import of machinery and motor vehicles to be used in an investment enterprise can have an exemption on customs duty for five years starting from the year of operation and relief of 50 per cent customs duty exemption and other revenue for the next five consecutive years.19 To date, the Dawei Special Economic Zone Law (“DSEZL”) has been enacted for the Dawei Economic Zone.

Arbitration

The Myanmar Companies Act describes the arbitration provision. The arbitration procedure must always be in accordance with the Arbitration Act (1944).

Getting Advice in Myanmar

As the Myanmar Investment Commission is responsible for reviewing most types of foreign investment and for coordination with other government agencies, it is a good source of information for foreign investors. In addition, the Foreign Investment Department is responsible for providing the relevant information and documentation requirements for any enquiries, be it in person or through the telephone, fax and e-mail, submitting the proposal to the MIC and issuing the approval letter and notification. Besides, legal advice can be acquired through lawyers and law firms within Myanmar.

Conclusion

The amount of foreign investment and Myanmar citizen investment is growing each year. As of 30 April 2012, a total of US$40699.048 million was invested in Myanmar by 467 permitted foreign enterprises. At the same time, 842 permitted Myanmar enterprises invested the amount of MMK-1,660,342.51 million in various sectors. Currently, many of the major laws are being revised and finalised by the relevant departments concerned and the Foreign Investment Law (1988) is among them. I expect that many of the revised laws will be enacted or approved in the very near future in order to create a more favourable environment for foreign investors.

* M.Sc (Business Administration), Dip in Regional Trade Policy (WTO), Diploma in Advanced Trade Policy (WTO).

Notes

1 Article 5 and 6, Chapter IV of the Foreign Investment Law (1998).

2 Article 4, Chapter II , The State-Owned Economic Enterprises Law, March 1989.

3 Article 6, 7 and 8, Chapter IV, The Procedures relating to the Union of Myanmar Foreign Investment Law.

4 The Myanmar Companies Act, 1914.

5 Article 3, Chapter II, The Republic of the Union of Myanmar the Union Government Notification No 40/2011, “Notification of the foreign currencies relating to the Republic of the Union of Myanmar Foreign Investment Law”.

6 The Republic of the Union of Myanmar the Union Government Notification No 4/2011, “Notification of the Foreign Currencies relating to the Republic of the Union of Myanmar Foreign Investment Law”.

7 Article 21, Chapter X of the Foreign Investment Law (1998).

8 Article 22, Chapter XI of the FIL and Article 14, Chapter VIII of Myanmar Citizens Investment Law.

9 Article 10-13, Chapter IV, The Republic of the Union of Myanmar the Union Government Notification No 39/2011, “Notification of the Right to Use Land relating to the Republic of the Union of Myanmar Foreign Investment Law”.

10 Section 5 (e), Chapter III of The Vacant, Fallow and Virgin Land Management Law (30 March 2012).

11 Section 7, Chapter III of The Vacant, Fallow and Virgin Land Management Law (30 March 2012).

12 Section 12, Chapter IV of The Vacant, Fallow and Virgin Land Management Law (30 March 2012).

13 Article 16, Chapter V, The Republic of the Union of Myanmar the Union Government Notification No 39/2011, “Notification of the Right to Use Land relating to the Republic of the Union of Myanmar Foreign Investment Law”.

14 Article 17, Chapter V, The Republic of the Union of Myanmar the Union Government Notification No 39/2011, “Notification of the Right to Use Land relating to the Republic of the Union of Myanmar Foreign Investment Law”.

15 Article 3, Chapter II, The State-Owned Economic Enterprises Law, March 1989.

16 Article 4, Chapter II , The State-Owned Economic Enterprises Law, March 1989.

17 Notification No 1/89, Types of Economic Activities Allowed for Foreign Investment.

18 Notification No 1/92, Supplement of Types of Economic Activities allowed for Foreign Investment.

19 The Myanmar Special Economic Zone Law under Law, January 2011.

► Shwe Zin Ko* E-mail: [email protected]

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International Taxation in Doing Business in Myanmar

This article looks at a few international tax issues that investors keen on investing in Myanmar need to consider.

Introduction

Myanmar has a population of over 60 million people, a land area of more than 676,000 square kilometres, and a coastline of more than 2,800 kilometres. As its economy continues to expand at a rate of seven per cent to eight per cent per year over the next decade or more,1 investors have developed a keen interest to enter its domestic market, and hope to make handsome gains.

As with all business undertakings, the potential rewards come with various risks, both fiscal and non-fiscal. The fiscal risks include taxation, both domestic and international. This brief article looks at a few international tax issues the investor may need to consider.

Tax System

Before dealing with international tax, a basic understanding of Myanmar’s tax regime may be useful. There are 15 kinds of taxes and duties levied by the government, mainly under two departments in the Ministry of Finance and Revenue. These are the Internal Revenue Department (“IRD”) and the Customs Department. The IRD administers income tax,2 commercial tax,3 profit tax,4 lottery tax5 and stamp duty.6 Of the five revenues administered by the IRD, three relate to taxation of businesses, namely income tax, commercial tax and profit tax.

Generally, income tax7 is payable by companies, individuals, firms or any other association of persons on the total income accruing in or derived from all sources in and outside Myanmar. Income tax is charged as corporate income tax, individual income tax, capital gains tax and also collected as withholding tax. Corporate income tax is charged at the rate of 25 per cent8 for Myanmar companies,9 foreign-owned resident companies, joint ventures and non-resident foreign companies engaged in certain State sponsored projects. For non-resident companies present in Myanmar through a branch, the corporate income tax rate is 35 per cent, unless the branch has been granted an investment permit by the Myanmar Investment Commission (“MIC”) in which case the corporate tax rate is 25 per cent.

Lest it be thought that there is income in some form that escapes taxation, this is not so. Should a person have taxable income not covered by the Income Tax Law this would be subject to tax under the Profit Tax Law.10 Profit tax is based on profits and capital gains of unincorporated private businesses and income of self-employed individuals. On the other hand, commercial tax11 is a form of sales tax levied on goods and services and collected at each stage

of the production and distribution process, and applying to all sectors of the economy, whether public, private or co-operatives.

In relation to relief for international double taxation, it is only the income tax imposed under the Income Tax Law that is regarded as Myanmar tax under its double taxation agreements.

Tax Treaty Network

Myanmar currently has a network of 10 double taxation agreements12 (“DTAs”). Besides Singapore, Myanmar has signed DTAs with Bangladesh, India, Indonesia, Laos, Malaysia, South Korea, Thailand, United Kingdom and Vietnam.13 Singapore’s DTA with Myanmar came into force on 26 June 200914 although the treaty negotiations had been concluded and the text was signed some 10 years before that on 23 February 1999. However, Myanmar’s recent drive to enlarge its tax treaty network is evidenced by its DTA with neighbouring Thailand, which came into force on 1 January 2012.

The Myanmar tax authorities have started to consider applications for relief under DTAs from the release of notifications in August 2011. Although treaty relief has become part of the administration of international taxation in Myanmar, the number of cases has been relatively low.

Claiming Relief from International Double Taxation

Certain tax issues that may arise for a foreign investor from Singapore doing business in Myanmar are discussed below. The starting point, for a person to be eligible for relief from double taxation under the DTA, is that the person claiming relief must be a tax resident of Myanmar or Singapore, or both.15 Having crossed this threshold, the DTA would apply to such persons. However, whether and how any particular article dealing with a specific type of income, such as business profits, interest, or royalties operates depends on the provisions and interpretation of that article and its application to the given fact situation.

Exemption for Government Entities

Singapore institutions interested in lending funds to persons in Myanmar may wish to note that there is a specific exemption for interest16 arising in Myanmar and paid to the “Government of Singapore”.17 The meaning of the “Government of Singapore” is extended to include “a statutory body or any institution wholly or mainly owned

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by the Government of Singapore, as may be agreed from time to time by the competent authorities” of Singapore and Myanmar. Getting onto the agreed list of institutions may be a worthwhile endeavour, although what constitutes “an institution” which is “mainly owned by the Government of Singapore” may be in issue, necessitating clarification from the Ministry of Finance.

Form of Business Presence

The private limited company is the most common vehicle for doing business in Myanmar. This can be a local subsidiary which is resident in Myanmar and incorporated under the Myanmar Companies Act,18 wholly owned by a foreign investor. The particular choice of vehicle may be not just influenced, but determined by the kind of business activity envisaged. Under Myanmar’s Foreign Investment Law19 (“FIL”), all foreign investment projects require approval from the MIC as well as a permit issued by MIC. Whether it is incorporation of a local subsidiary or registration of a foreign branch, it would be prudent to first ascertain from the MIC, through enquiries, what sort of presence is sanctioned before proceeding with establishing the necessary presence. If the proposed business activity is the importation of goods for sale in Myanmar, ie trading in Myanmar, this is prohibited for foreign companies.

An alternative vehicle is a joint venture enterprise with a government entity. The foreign investment law has been recently revised upwards to increase the limit of foreign ownership from 35 per cent to 49 per cent or 50 per cent – the Myanmar parliament is set to review this further.

In certain sectors, the form of business presence may be better served through a contract for service in Myanmar by a local party. Whichever form of presence is decided upon and implemented, unless exemption is granted, there will be tax impacts for the foreign investor arising from the structure chosen. Reduced tax rates are available for the appropriate business vehicle engaging in qualifying business activities. For example, in selling shares or an oil and gas interest, the gains derived by a non-resident of Myanmar can range from 40 per cent to 50 per cent, but may be reduced under the DTA with Singapore to a 10 per cent tax rate, where the participation of the foreign investor is at least 35 per cent and the alienated shares do amount to a minimum 20 per cent holding, subject to conditions.

Permanent Establishment

A permanent establishment (“PE”) is an actual or deemed presence of a non-resident in the source country (eg a branch in Myanmar) being a fixed place of business where business is wholly or partly carried on, amounting to a taxable presence. A PE especially includes a place of management, a branch, an office, a factory and a workshop. In relation to oil and gas and mining sectors, a PE includes a mine, an oil or gas well, and a quarry or any other place of extraction of natural resources.20 A PE also includes an installation, structure, drilling rig or ship used for the exploration or exploitation of natural resources, but

only if such exploration or exploitation is not preliminary or preparatory in nature. Apart from the nature of the activity, there is a de minimis rule such that the presence has to be beyond a certain length of time to amount to a PE. The scope of PE is generally restricted under Myanmar’s DTA to a presence exceeding six months.21 This applies to a building site, a construction, assembly or installation project or connected supervisory activities associated with them.22

A PE is also constituted by the furnishing of services, including consultancy services by a foreign person through employees or other personnel engaged by him, where the services are provided in Myanmar for a period or periods exceeding six months in any 12-month period.23 A PE is deemed to arise where certain kings of agents are used to carry on business in Myanmar. This occurs where the agent is not an agent of an independent status who is a broker, general commission agent or any other independent agent acting in the ordinary course of his business.24 In other words, where the agent is a dependent agent, a PE is likely to arise. The significance of a PE arising is that a Singapore resident who carries on business in Myanmar through an actual or deemed PE becomes taxable in Myanmar upon his business profits, which are directly or indirectly attributable to that PE.25 Thus, an important international tax issue lies in ascertaining whether a PE exists, in any shape or form.

Withholding Taxes

Under the Myanmar Income Tax Law, both resident and non-residents are subject to withholding taxes, but at different rates. Withholding tax on payments to residents is not a final tax, but withholding tax on payments to non-residents is a final tax. The point at which the withholding obligation arises is at receipt of the payment or at accrual. The rates for withholding can range from 3.5 per cent to 15 per cent,26 depending on the type of income being paid, eg interest, royalties and payments under contract with various entities. There is no withholding tax on dividends.

For payments of interest, the withholding rate for resident citizens and resident foreigners is 15 per cent. For non-resident foreigners, the withholding rate is 15 per cent. For royalties paid for the use of licence, trade marks, patent rights, etc, the withholding rate for payments to resident citizens and resident foreigners is 15 per cent. For payments to non-resident foreigners, the withholding rate is 20 per cent. For payments made for procurement of goods, the withholding rate for payments to residents is 2 per cent, and that for payments to non-residents is 3.5 per cent. In relation to rendering of services, payments to residents attract withholding tax at the rate of 2 per cent. Payments to non-residents for services rendered attract withholding tax at the 3.5 per cent rate.

Obtaining a reduced withholding rate is not necessarily a simple exercise, as the relevant tax authority allowing the reduced rate would be concerned to enquire into the background of the claimant and its tax residence, particularly among related parties to guard against round-tripping and other improper means of getting treaty benefits.

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Exchange of Information

The DTA adopts the international standard for exchange of information then prevailing in 1999, not the later 2005 standard.27 This means that the Myanmar or Singapore tax authority28 can only exchange information concerning taxes covered by the DTA, ie income tax imposed under the Myanmar Income Tax Law and Singapore income tax, and not other taxes.29 Additionally, the information sought by either country can only be in respect of persons who are resident in one or both countries. The information obtained is to be treated as secret in the same manner as information obtained under domestic tax laws. Such information can be disclosed only to persons or authorities (including Courts and administrative bodies) involved in the collection of, the enforcement or prosecution in respect of, or determination of appeals in relation to, taxes covered by the DTA.

In dealing with a request from the other country, the requested tax authority is not obliged to carry out administrative measures at variance with the laws and administrative practices of itself or the other country.30 Additionally, the requested tax authority is not obliged to supply information which is not obtainable under the laws or in the normal course of administration of itself or the other country.31 To protect business secrets or trade information, the requested tax authority is also not obliged to supply information which would disclose any business or official secret or trade process, or information, where such disclosure would be contrary to public policy.32

Dispute Resolution Mechanism

Where a person who is a resident of Singapore considers that due to the actions of either or both Singapore and Myanmar, he has been taxed otherwise than in accordance with the DTA, he may, despite any remedies available under the domestic tax laws of either country, present his case to the competent authority of Singapore.33 There is a time-limit imposed under the DTA for presentation of the case. The case must be presented within three years from the “first notification of the action resulting in taxation not in accordance” with the DTA, eg receipt of a notice of assessment.

The next stage is for the competent authority of Singapore to examine the objection to see if it appears to be justified. If the objection appears to be justified, and the competent authority of Singapore is unable to arrive at a satisfactory solution itself, it has to resolve the case by mutual agreement with the competent authority of Myanmar. Unfortunately, no time limit is specifically imposed by the DA upon the competent authorities within which to reach a satisfactory solution. This leaves the foreign investor (taxpayer) – with international tax issues and/or two unwelcome tax burdens – having to rely on the method and manner of co-operation between the competent authorities of Singapore and Myanmar to resolve the case, while he plays no direct role.

However, as the taxpayer is not precluded from seeking remedies under the domestic tax laws of the country

in which he is resident, a person who is a resident in Singapore can nonetheless pursue any objections, eg to the notice of assessment from the Comptroller of Income Tax, by the usual avenues of redress through the appeal system, first to the Income Tax Board of Review, and then if dissatisfied with the decision of the Board, to the High Court, and ultimately to the Court of Appeal in Singapore. In the situation where it is the Myanmar income tax that is in issue, then it is the dispute resolution mechanism under the Myanmar Income Tax Law that is applicable.

Claiming Exemption for Income from Myanmar Received in Singapore

Having earned the income in Myanmar, the foreign investor faces the issue of bringing it back to Singapore, preferably tax-free. Apart from treaty benefits, the tax issue also arises under domestic tax law, ie the Singapore Income Tax Act.34 Foreign-sourced income kept outside Singapore is not subject to Singapore income tax.35 Income finding its way back to Singapore may be taxable as being “received in Singapore from outside Singapore”. An extended meaning has been given to this phrase,36 such that any amount from any foreign-sourced income, ie not the income itself, becomes subject to tax when brought back to Singapore in certain ways. There are three types of situations involved. The first is where any amount from any foreign-sourced income is remitted to, transmitted or brought into Singapore. The second – particularly important for businesses trading in Singapore and in Myanmar – is where any amount from any foreign-sourced income is applied in or towards satisfaction of any debt incurred in a trade or business carried on in Singapore. The third is where any amount from any foreign-sourced income is applied to purchase movable property, eg jewellery, gold bars, precious stones, which is brought into Singapore.

Set against this broad scope of foreign-sourced income which is taxable in Singapore, exemption from tax is available for certain types of foreign income received in Singapore, which meet qualifying conditions.37 The three types of income are foreign dividends, foreign branch profits of a company tax resident in Singapore, and income from professional, consultancy and other services derived outside Singapore.38 There are three basic conditions to be satisfied cumulatively for each type of foreign income sought to be brought within the exemption provisions.39 The first is that the foreign income must have been “subject to tax of a similar nature” in the foreign country. Myanmar’s income tax obviously qualifies, but it is not so clear where its profit tax is involved. By way of administrative concession, foreign income which is exempt in Myanmar due to a tax incentive for carrying out substantive business activities may be regarded as having passed this “subject to tax” test. The second condition essentially is that at the time the foreign income is received in Singapore by the person tax resident in Singapore, the highest rate of “tax of a similar character to income tax” under that foreign country’s law for trade or business profits, ie corporate profits, is at least 15 per cent. This involves an assessment of both qualitative and quantitative factors. The third condition, which may

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appear unusual, is that the Comptroller of Income Tax must be satisfied that the tax exemption would be beneficial to the person tax resident in Singapore. This suggests that the very fact of the tax exemption being in and of itself beneficial to a taxpayer in that his tax burden is reduced, ie he pays less tax, which may not necessarily be a sufficient benefit as far as the Comptroller is concerned.

Further or other specific reliefs or exemptions may be available against taxation on foreign income repatriated to Singapore, whether by law or by administrative concession, depending among other things, on the nature of the foreign income and the type of taxpayer.

Conclusion

Harking back to the source of the foreign income arising in Myanmar, with the FIL due for review and amendment, and other possible attendant legislative and administrative (including tax) changes afoot, the foreign investor looking to venture into Myanmar, or already present there, would need to be familiar with the latest legal and tax environments. Additionally, he should look out for further regulatory developments during the life of the business activity as well as at the end of the business life cycle, when he exits and leaves Myanmar.

*MBA/LLM (Singapore), Advocate & Solicitor (Singapore); Solicitor (England & Wales); Accredited Tax Advisor (Income Tax & GST) (Singapore Institute of Accredited Tax Professionals); International Tax Affiliate (Chartered Institute of Taxation).

The views expressed in this article are solely those of the author, do not constitute legal advice and do not represent the views of ATMD Bird & Bird LLP or its clients.

Notes

1 See Business Times, September 11, 2012, p 23, citing ADB sources.

2 This is done under the Income Tax Law (1974).

3 This is done under the Commercial Tax Law (1990).

4 This is done under the Profit Tax Law (1976).

5 This is done under the Directive pertaining to State Lottery.

6 This is done under the Court Fees Act (1870) and the Myanmar (Indian) Stamp Act (1899).

7 Besides the Income Tax Law itself, the assessment and collection of income tax is supplemented by the Income Tax Regulations, State Budget Law and Notifications issued from time to time.

8 The 25 per cent rate applies from 1 April 2012. The rate was previously 35 per cent.

9 Corporations incorporated in Myanmar are regarded as tax residents and taxed on income accruing or arising in Myanmar and outside Myanmar.

10 Although, if the person wishes to be assessed under the Income Tax Law he can apply to the State/Divisional Officer to pass an order to be so assessed.

11 The Commercial Tax Law Act replaced the previous Commodities and Services Tax Law. The tax rates range from 0 per cent to 200 Per cent.

12 The term Double Taxation Agreement is short-hand for a more complete description of the Agreement, which is an Agreement for the Avoidance of Double Taxation and Prevention of Fiscal Evasion with Respect to Taxes on Income.

13 The DTAs with Bangladesh, Indonesia and Laos although signed, are not in force.

14 The effective dates are 1 January 2010 for Singapore,ie Year of Assessment beginning on or after 1 January 2011, and 1 April 2010 for Myanmar, ie Year of Assessment beginning on or after 1 April 2011.

15 See art 1 of the Singapore-Myanmar DTA. See further, art 4 on the test for residence, both for an individual and for a “person other than an individual”.

16 See arts 11(3) and 11(4) of the Singapore-Myanmar DTA. Of course, this also works the other way around, if the lender is from Myanmar. See further, art 11(7) on when interest is deemed to arise.

17 These provisions in arts 11(3) and 11(4) of the Singapore-Myanmar DTA are not found in the OECD Model Tax Convention on Income and on Capital.

18 Myanmar Companies Act 1913. The most common form is an LLC.

19 Myanmar Foreign Investment Law 1988 and its Procedures.

20 See art 5(2) of the Singapore-Myanmar DTA.

21 The Myanmar-India DTA has a longer period of presence exceeding 270 days to amount to a PE.

22 See art 5(3)(a) of the Singapore-Myanmar DTA.

23 See art 5(3)(b) of the Singapore-Myanmar DTA. Similar provisions are found in Myanmar’s DTAs with South Korea and with Vietnam.

24 See art 5(5) read with Article 5(7) of the Singapore-Myanmar DTA.


26 Under Notification 167/2011 effective from 26 August 2011.

27 The international standard for exchange of information is set under art 26 of the OECD Model Tax Convention on Income and on Capital.

28 Referred to as the “competent authorities” in art 27 of the Singapore-Myanmar DTA.


30 See art 27(2)(a) of the Singapore-Myanmar DTA.

31 See art 27(2)(b) of the Singapore-Myanmar DTA.

32 See art 27(2)(b) of the Singapore-Myanmar DTA.

33 See art 26(1) of the Singapore-Myanmar DTA. Under art 3(1)(i), the competent authority in the case of Singapore is the Minister for Finance or his authorised representative.

34 Chapter 134 (2008 Revised Edition)(Act).

35 Section 10(1) of the Act imposes tax on income accruing in or derived from Singapore, and income received in Singapore from outside Singapore.

36 See s 10(25) of the Act.

37 See ss 13(8) to 13(11) of the Act.



► S Sharma* ATMD Bird & Bird LLP E-mail: [email protected]

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This article was originally published in SALT, an e-magazine by the National Volunteer & Philanthropy Centre. Reproduced with permission.

Two lawyers, who are presidents of their charities, share how they manage their time and keep their passion for volunteering burning.

The New Pro Bono

“Lawyers, they are the worst. Lawyers are not nice. They are obnoxious, arrogant. Don’t date a lawyer,” joked Nicholas Aw.

Lawyers may have a bad reputation, but Aw, who specialises in property law at Clifford Law, and Gregory Vijayendran, a partner at Rajah and Tann, are no ordinary attorneys. These legal eagles are also the presidents of the Disabled People’s Association ("DPA") and Club Rainbow respectively.

They have different motivations for choosing to take on such big commitments with these organisations, but stressed that volunteering is a lifestyle and being busy is not going to hold them back from helping those in need. In fact, their legal training has made them all the more equipped to lead their teams.

It is All About the Beneficiaries

For Vijayendran, it’s the resilience of Club Rainbow’s beneficiaries that keeps him motivated. Club Rainbow helps chronically-ill children and their families, by providing emotional, financial and educational support, among other services.

He recalled an event at the Singapore Botanic Gardens when a mother came up to him teary-eyed and thanked him “because when my daughter gets a Club Rainbow programme invite, she’s just so excited [because] she gets

to go places. Her siblings didn’t want to be seen in public with her.”

He shared: “This simple, safe haven that we’ve created allows them to feel loved and accepted for who they are. We cannot cocoon them, however, there will be a journey from the safe haven into societal integration but for some [chronically-ill children], they haven’t even had that sanctuary experience yet. They are walled in. It is that group that we continually strive to reach out to so that they know they are not alone. So that they know they are loved, we accept them and they are still part of the Singapore community.”

“We aim to restore their dignity back and empower these families and these children so they move from a victim mindset to a victor mentality.”

Witnessing that journey of healing over the year is his greatest reward.

One of Club Rainbow’s activities during the year is a three-day Camp which is filled with various activities for the beneficiaries. Vijayendran said: “One of the greatest joys I have now is seeing some of the older children who have outgrown [our] Camps [as] they are now more than 21 [years old] … come back as mentors and encourage the Camp attendees. We see everything come a full circle … the subtext of these youths’ and growing adults’ involvement is that: ‘We’ve overcome, we’ve made it, we’ve found our

Vijayendran with beneficiaries

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Pro Bono Publico

feet and you can too.’ And that message speaks volumes – much louder than anything I can say.”

Legal

As president of Club Rainbow’s council, he heads monthly meetings where they provide oversight for the organisation. This includes approving plans for new services, reviewing past programmes, analysing reports, managing staff hires and making strategic decisions to improve outreach. The council also participates in major events like the Meet-The-Council sessions. Here, Vijayendran gives legal advice when needed, pointing parents to the right places and giving them a roadmap of options.

But, mostly, he and his team focus on policy, strategic planning and oversight. They think of ways to collaborate with other charities (such as Children’s Cancer Foundation and Muscular Dystrophy Association of Singapore), and roll out new initiatives such as respite care and parents’ support group initiatives. They have started an internship programme for youths and young adults this year to build the confidence of the older Rainbow children.

His challenges include increasing volunteer engagement and balancing beneficiaries’ expectations against the kind of assistance Club Rainbow can realistically provide. “It’s really about inspiring and mentoring, and encouraging … that really is more of my role now, [I am] definitely being more of an ambassador now,” he said.

“The challenge is how do we ensure that the visions that are conceptualised by the council at the strategic planning sessions get implemented and executed? Is the same level of passion being felt all across the organisation? Volunteers need to feel that this is where we are going; this is where this big ship is going. And we’re all on the same journey as bumpy as this ride can be at times, even though we’re all playing different roles.”

He’s learnt a lot in the 15 years he has been president. Most of all, that sometimes charities have to draw the painful line between what is needed and what it can provide.

“It’s a maturing process even for me. When you’re youthful and you’re optimistic about everything … you think you can be all things to everybody. But you are limited by resources; you’re limited by whether everyone who is working with you (volunteers and staff) will sign on and are equally passionate about the priorities. I think the greatest learning curve to

realise is that you can’t solve all the problems and issues that the Rainbow children and families have. You can only hope to touch their world with compassion and healing, one touch at a time, to make a difference,” said Vijayendran.

This is where being a lawyer has given him invaluable insight. “You can arguably be a lot more objective [with legal training],” he said. Practical measures for conflict management and his experience with employment law have helped him to work out tricky situations and ensure that hiring goes smoothly.

“I think it is a plus to be able to bring in your skill sets into the social service area although I’m technically not the “lawyer” in this setting but the leader. But you know you can’t ignore that corpus of knowledge you have or the ability to see a legal issue.”

And, there’s a need for more lawyers to step up to the plate. He’s noticed that lawyers tend to shy away from legal work when it comes to volunteering because they don’t want “more of the same”. But, he suggested, it should be about what non-profit organisations need, not what volunteers feel most comfortable doing.

“Increasingly, now with an environment that is more heavily regulated, strongly emphasising charities’ governance … lawyers are invaluable and I hope they would step forward … throw your hat into the ring. You will find an extraordinary sense of meaning and purpose,” he encouraged.

A Different Kind of Mouthpiece

For Aw, helping persons with disabilities is a matter close to his heart. He suffers from Tourette’s Syndrome, and understands the difficulties of being different. “I’m spending more time helping the people who need help and having a condition myself, I can try and empathise what they may go through. I do not wish for the people with disabilities (“PWDs”) to be ostracised or treated differently,” he explained. The DPA’s mission is to be the voice of PWDs, helping them achieve full participation and equal status in the society through independent living.

He quoted a passage from the book To Kill a Mockingbird: “You never really understand a person until you consider things from his point of view – until you climb inside of his skin and walk around in it”.

A big challenge he faces is getting those who are abled to understand that “until they are able to appreciate, [to] totally understand how and what it is like to be disabled, I do not think they are in the position to make decisions for PWDs. I try and tell the authorities, we can be your voice, we can talk to our members and let you know what their needs are”.

Disabled People's Association's Nicholas Aw chatting with beneficiaries

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Pro Bono Publico

Invitationfor Contribution of Articles

The Singapore Law Gazette (“SLG”), an official publication of the Law Society, aims to be an educational resource for both practising lawyers and in-house counsel, a forum for debate, and a useful reference of high quality commissioned articles covering all legal specialties.

Members of the Law Society, non-practising legal professionals and professionals in related fields are welcome to submit well-researched manuscripts that are of educational merit and likely to be of interest to a wide-ranging legal audience.

Submissions are welcome throughout the year. All submissions should be unpublished works between 1,500 to 2,500 words and are subject to the Law Society’s review.

The SLG is the premier legal journal for all lawyers and other related professionals practising in Singapore. Our articles are read by 5,000 readers including practitioners, the judiciary, the legal service, the academia, libraries, overseas bar associations and a significant number of in-house counsel in Singapore.

We look forward to hearing from you!

Please e-mail all enquiries, suggestions and submissions to

Ms Chandranie at [email protected]

As president of the DPA, he acts as spokesperson and advocate for the organisation and its beneficiaries. His goals are many but they include educating the public on the misconception that PWDs are to be pitied or less fortunate, public awareness, and to get the government to ratify the Convention on the Rights of Persons with Disabilities in whole.

“I think that educating the public is going to be very difficult because people are very set in their ways … [They think that the] disabled need help, they are less fortunate, they are very poor thing,” he shared.

Being a lawyer, “you’re just a mouthpiece for others … as a lawyer, talk is cheap,” he quipped. But it is this very skill that “helps me be more vocal and more assertive,” he admitted. It’s a Lifestyle

But, both Vijayendran and Aw agree on one thing: Volunteering is a lifestyle, not an extracurricular.

“I think you can’t really count the time. It’s 24/7… If you’re going to do this kind of work, you can’t say you got no time.

We all have time,” said Aw. “Charity work is all part and parcel of life. Time management is a very often-used word but it’s also about prioritising. You won’t know when you’re needed.”

Said Vijayendran: “This whole work-life balance is really critical and we are constantly trying to find solutions. All of us are trying to strike the right balance and make sure we don’t neglect important people, important things in our lives.”

“To me, the whole idea of balance is not so much a static concept but a dynamic balance. It’s not that one formula that you can apply right through every single day, 24 hours [a day], 365 days a year. When the charity has a major project and I’m involved … I pour myself into it, but when work has a demanding trial or a major case or something else that requires a lot of focus then I give myself to that.”

Work and family are important, Aw surmised, but it’s about figuring out what should take priority at each time. “It’s about deciding what is important and what you want to do with your lives.”

► Sharon Chen

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Dear Amicus Agony,

I was in a negotiation meeting this morning, which my partner had allowed me to conduct on my own. However, the very senior lawyer on the opposing side immediately took a hard stance against all my client’s positions. Whilst I of course wanted to put my best foot forward to advance my client’s interests, I couldn’t help but feel that: (i) the senior practitioner probably had better knowledge of the law due to his experience and my comparative inexperience; and (ii) that I could not engage with him too harshly or heatedly, as he was a senior member of the Bar and I did not wish to disrespect him or create the impression that I thought I knew better than him. What is one to do in this situation?

Sinking-in-the-Ocean

Dear Sinking-in-the-Ocean,

Two months after I was called to the Bar, my partner asked me, just like you, to conduct a negotiation on my own, against a very senior and formidable lawyer. He might as well have asked me to swim in shark-infested waters without a shark cage while wearing Lady Gaga’s meat dress.

“What if nothing comes out of my mouth but gobbledygook? I don’t know enough about the case! I’m so new that my suit still smells like it’s just been dry-cleaned! And you’re sending me to negotiate with HIM? He eats newly qualified lawyers for tea!” I burbled incoherently while having visions of my utter and abject failure at the negotiation table.

Sighing deeply at his luck for taking on such an hapless associate, my partner gave me these indispensible tips which I now share with you:1. Prepare, prepare, prepare – nothing beats preparation.

If you know your case, its facts, the position that you are taking and the law that supports your position inside out, then you will be able to speak with confidence to advance your client’s position, even if your opposing counsel is taking a hard stance. You are both equals before the law, so do not let your inexperience get the better of you.

2. Balance – while I understand your reluctance to give the impression that you were disrespecting the senior lawyer by being a know-it-all, do remember that you

are also at the negotiation to protect your client’s best interests. If you need to put across a point which your opposing counsel is diametrically opposed to, use phrases such as “with respect” and “my client’s instructions are”. That way, you will respect the senior lawyer’s years of practice while also putting forth your client’s case. Besides, the senior lawyer was once a junior lawyer too, having to face his senior just like you, and he will probably understand.

3. Know the situation – negotiations do not have to be acrimonious. Consider your best alternatives and worst alternatives. It is perfectly acceptable to agree to disagree. Explore common ground between the two positions and propose mutually acceptable outcomes.

With those tips in mind, I went into the negotiation meeting and ended up not being eaten for tea (or any other meal, just in case you were wondering) by the senior lawyer!

Best of luck!

Negotiating out of a shark cage, Amicus Agony

Dear Amicus Agony,

When I become a partner I know that I will have to start bringing in business to my firm. However, I am just a lowly second yearer and I certainly do not have any high-flying friends in high places. I am also pretty sure (ok, very sure) that lawyers are not allowed to advertise or tout for business. Since I won’t be allowed to hunt for potential clients along Boat Quay or at my void deck, what can I do to start bringing in business? How or where do I even begin?

How-to-Network

Dear How-to-Network,

First of all, you are not a lowly second yearer – you are a member of an ancient and noble profession! Don’t look down on yourself!

With this in mind, building up your contact base should be a breeze. For one, always carry your name cards with you –

Amicus Agony

As the representative body for young lawyers in Singapore, the Young Lawyers Committee (“YLC”) focuses on issues relevant to those new to legal practice. Stay tuned to this monthly column for useful tips and advice, features and updates on YLC’s social and professional events.

Columns


The Young Lawyer

Young lawyers, the solutions to your problems are now just an e-mail away! If you are having difficulties coping with the pressures of practice, need career advice or would like some perspective on personal matters in the workplace, the Young Lawyers Committee’s Amicus Agony is here for you. E-mail your problems to [email protected].

The views expressed in “The Young Lawyer” and the “YLC’s Amicus Agony” column are the personal views and opinions of the author(s) in their individual capacity. They do not reflect the views and opinions of the Law Society of Singapore, the Young Lawyers Committee or the Singapore Law Gazette and are not sponsored or endorsed by them in any way. The views, opinions expressed and information contained do not amount to legal advice and the reader is solely responsible for any action taken in reliance of such view, opinion or information.

Parenting in PracticeBecause He’s Worth it

yes, they are not just meant to be bookmarks for textbooks that you’re poring over! Don’t be caught unaware by having no name cards with you when someone asks for it!

Social events can be a great launching pad for expanding your professional network. Update your friends and anybody else that you meet in a social setting on where you work and what you do. Of course, don’t be obnoxious and shove the information in their faces at every possible opportunity, or you’ll find yourself being more alone than Lonesome George, the Galapagos Island tortoise.

The Law Society also holds mixers and events with other professional bodies, such as the Singapore Medical Association as well as the Financial Women’s Association of Singapore. These are great opportunities for you to mingle and build up a collection of name cards and new friends.

Client bases can be developed through all ways and means – you never know when someone may need your professional legal expertise on a matter. It’s a good idea to keep every single cocktail napkin with contact details (or, if

you don’t want to have bits of paper flying around, get an address book) or to save that business card you got from your uncle’s friend’s second cousin.

You’re still young, so as you rise in your career, so will your classmates and contemporaries. The classmate of yours who is just starting off his own career may be tomorrow’s CEO.

Every person you meet is important – even though it might not seem so at first. Make the effort to touch base with people, and not just because of business or future connections. You’ll find that more often than not, people are more receptive to engaging someone whom they know personally, rather than someone who just says hi when you need them (or their business).

Keep in touch!

It’s not what you know but whom you know, Amicus Agony

When I was approached to write this article, my response was, are you sure people want to know the truth? Much is made of “having it all” and “doing it all” as a metaphor for a successful career woman. Perhaps I am letting the side down when I say that I have learnt that something has to give. Most female lawyers plan to combine careers and family but perhaps not all have realised or accepted that there will be compromises.

I was working in a law firm in London when I discovered I was pregnant. I had always intended to return to Singapore to raise my family. I was already in my third year of practice so it would not be particularly disruptive to move back to Singapore. As I was not yet called to the Singapore Bar, I was fortunate that I could combine attending the Diploma in Singapore Law course whilst being pregnant, delivering my son (during Reading Week, no less) and then breastfeeding on demand.

Columns


The Young Lawyer

Six is a Crowd

As I had resigned from my job in London, I was not under pressure to return to work after only a few months of maternity leave. Office hours are not congruent with the demands of breastfeeding. In addition, many office buildings do not provide suitable facilities for a mother to express breastmilk. I am lucky that I never felt the worry of someone walking in on me when expressing breastmilk in my office or the discomfort of having to express milk in the unsanitary conditions of a toilet.

I returned to work after my son turned 18 months. This meant I was there for all those milestone “firsts”: his first gummy smile, when he first rolled over, then sat up, then crawled and then walked. It was absolutely wonderful and I enjoyed all the time we had together, especially when he was sleeping and I could take a nap. As a working mother, sleep is what I miss the most now.

It was a wrench to return to work, however needs must. Breastmilk is free, but he was by then drinking formula milk, the cost of which is daylight robbery. Those enrichment classes add up too.

Rather than work in an environment with heavy demands on my time, I chose to work in my family’s practice where I knew I would enjoy a degree of flexibility with my time. This has translated to being able to reach home in time to have dinner with my son more often than not. We enjoy a few hours together before he goes to bed and then I tackle any work that I was not able to finish at the office. I also am not expected to be in the office on the dot of 9am so I can also have breakfast with my son and walk him to his daycare which he attends from 8.30am until 5.45pm.

I assure you that I do not shirk my responsibilities at work. I bring a packed lunch to eat at my desk so I can work instead of frittering the time away by eating out. No coffee or gossip breaks. I try to be as productive as possible in the office so that I can get away and be a mummy.

There is sacrifice both professionally and personally. I rarely go out socialising after work, which means I neither see my friends nor entertain clients. If I was expected to be a rain-maker, I would be a failure. On a more personal level, I simply do not get enough sleep. The theory of working once your child is asleep is brilliant if your child sleeps early. Despite my best efforts, my son doesn’t seem to require much sleep, so I am only able to get down to work after 11pm and work till the early hours of the morning. Sometimes it feels like I have no time to call my own. I cannot remember when I last read a book for fun.

These are choices I have made and I believe that they are the best for me in terms of the compromises I am willing to make as a mother and as a career woman. No one can tell you what is best for you, it is only something you will work out for yourself when you go through the experience. I had always thought that a child would fit seamlessly into my life but the reality is that my life has changed to fit around my child’s. I am afraid I have to use that cliché “but it’s all worth it”. Because it really is.

► Iman Ibhrahim Salem Ibrahim LLC

Shirley and I always wanted four kids.

We did not give much thought to what life after kids would be like. Perhaps it was best that we did not think too much, as no amount of planning or preparation could prepare us for the life-changing experience that lay ahead.

We did not have an easy start. When Joel was 20 weeks old, the pre-natal scan picked up a serious heart condition, the result of Di-George’s Syndrome. With much agony and prayer, we took a leap of faith and brought Joel into the world. He would spend a year in hospital after several operations.

At that point, I was only in my second year of practice. Shirley had been teaching for a few years and had just been promoted to Head of Department. But we both knew that sacrifices had to be made. Shirley gave up her promising career, while my work-life arrangements soon revolved around the hospital.

If not for the support and encouragement of my former bosses and colleagues, I probably would not have stayed on in practice. While adjustments were made to accommodate my situation, I was still given opportunities to learn and grow in my career. I will always be grateful for their kindness and generosity.

Columns


The Young Lawyer

Joel is now six years old. He is a very bright boy with a gentle and cheerful spirit, although still learning to walk and speak. The twins, Jonathan and Joash fill the house with their laughter and lively chatter, and never cease to amuse us with their latest antics. With the recent arrival of princess Joy, our family is complete!

People often wonder how I balance the demands of work and family. The truth is that it is a daily battle against time and I am still looking for the answers.

I certainly could not manage without super mum Shirley who runs the household, shuttles the kids to school, fetches Joel for speech classes and physiotherapy, and makes sure the kids have their regular meals and naps, etc. Whenever work feels overwhelming, I only have to remind myself that she has a more demanding job.

Strong family support is also essential. The grandparents, especially my mother-in-law who is a full-time caregiver to the kids, complement the family unit with their wisdom, experience and the love that only grandparents can give. Of course, we can always count on our siblings anytime we need an extra pair of hands around the house.

I have come to realise that work-life balance is a matter of perspective and it is more important to find meaning in whatever I do. I now feel better working from home, and appreciate the technology that facilitates this. It is a necessary trade-off that helps me be a more involved dad. I have much to learn from my bosses and colleagues who find time for family amidst their busy practices.

On weekdays, I usually catch up with the kids in the morning before sending the twins to school. I try to get home before their bedtime to catch up on their day as I tuck them in, before resuming work after they sleep.

Weekends are precious and I take over the kids so that Shirley can have a much-needed break. We usually go to parks or beaches where the kids can run about or cycle, and the best part is that it’s free! I try to maximise any spare time in between to clear work, and have to finish fast to answer to my demanding “bosses” (“Daddy is naughty, he did not finish homework!”). Sundays are set aside for church and family time at my parents’ place.

While we don’t have much of a social life anymore, Shirley and I try to make time for a dinner date once a month. I have given up most of my hobbies, except running to de-stress and serving with the church band once a month. As giving back to society is an important part of our family life, I volunteer with CLAS and my church’s Family Service Centre. My understanding friends have not given up and still keep me in the loop for outings, which I often miss, or which I attend with kids in tow.

Yes, life has truly changed after four kids, but with all the joy, tears and laughter that they bring, it could not be more complete.

► Jiang Ke-Yue WongPartnership LLP

Columns


The Young Lawyer

The Soft Skilled LawyerAt the recently concluded ADR Conference held in Singapore, Associate Professor Patrick Cavanagh in the session, Lawyers as Negotiators – the Good and Bad News, spoke about how law schools do not teach lawyers soft skills such as negotiation and thus have done a great disservice to law students and to lawyers.

The traditional role of law schools is to impart knowledge of the law to students. In recent years, other subjects such as legal writing and analysis, mediation and negotiation skills have been added to the law curriculum. The Part B course leading to the Bar Examinations teaches law graduates practical skills necessary for law practice.

There is some truth to the fact that law schools or even the Part B Bar Course do not teach law students sufficiently about lawyering. The very important skills of time management, stress management, client management, billing matters are, in my view, not sufficiently taught during our training to become lawyers. We are expected to simply acquire these skills during our legal career. But these skills have to be learnt.

Internships have only become fashionable in the last five years where students, after completing their “A” levels and law undergraduates, go on to get a taste of life in a law firm. But we only get an actual taste of a lawyer’s life when we start our career as legal associates.

The common responses to questions about law practice usually run the gamut of “stressful”, “too much work”, “very busy”, “no time for other aspects of life” and so forth. In my interactions with interns, junior lawyers and my peers, I have come to realise that young lawyers of today are just very different. The not so young lawyers lament how the legal associates of today are not the way we ourselves were. This begets the question of what our seniors thought of us when we were legal associates back in our time. But that is a discussion for another day.

Just like how junior legal associates exchange stories about us, this is what we, the not so young lawyers, have to say about today’s legal associates.

“Good legal associates are like gold; they are hard to come by. You have to keep on looking and searching for them.”

“What’s wrong with them? Why are they shunning hard work?”

“My legal associate just told me that she cannot do this file and handed it back to me. The other one just left for the day without attending a meeting he was required to attend.”

“They are not made of hard stuff like us, the older ones.”

“Their working style is so different.”

Interestingly, the standards by which the junior legal associates and the older lawyers measure each other are very different. Although the young generation of today is quite different from the not so young lawyers like me, the practice of law has not changed much in the more than the 15 years that I have been in practice.

Law Practice is Tough and Demanding

All professional careers are as such in Singapore. There seems to be a mismatch of expectations between lawyers and the legal profession. Perhaps, the law schools ought to inform undergraduates about the expectations and demands of legal practice as early as during their entry into law school. By doing so, the undergraduates can then make an informed choice of the life that lies ahead of them. Let’s face it – to be a successful lawyer, one has to work hard, and make the sacrifices of time and quality of life. There is no other way. Recently, the frustrated Wife, after seeing me glued to the laptop attending to work matters during every day of my annual leave, said in exasperation that lawyers’ families can give up expecting us to be there for them.

It is just difficult to balance life and work. We compromise on either one of them. It seems that we cannot have both.

Law Practice Creates Fatigue and Burn Out

The most popular complaint of lawyers is fatigue. Somehow, law practice takes a great toll on us physically and emotionally. I was reminded during my recent leave that life does not become easier even when you are a senior lawyer running your own law firm. The thought of embarking on a different career still remains attractive to me.

Lawyers and even legal staff working in law firms must ensure that they have sufficient rest and time to engage in other activities to avoid the burn out which can inflict us so easily.

Lifestyle


Alter Ego

► Rajan Chettiar Rajan Chettiar & Co E-mail: [email protected]

So what we need is to be taught and to learn soft skills which will help us cope, help us manage our careers and become good lawyers.

What I Am Passionate About

We ought to be able to complete this statement as early as before entering law school or early on in our career. My point has always been that if you are passionate about and love what you do, you would not mind the hard work or the sacrifices. If your passion does not lie in being a lawyer, then save the unhappiness and frustration, and go and discover your real passion.

Finding the passion is not easy. Some of my friends have said that they remain lawyers because they have not found a better career option. For others, pursuing their passion is not going to bring the bacon to the table. Then, we have to make the clear decision of pursuing law practice whole-heartedly.

Many lawyers want their cake and want to eat it too. They want to be a lawyer, have good working hours, earn good money and live the life they aspire to. This is just not possible. We then become unhappy, frustrated and dissatisfied. The end result is that intelligent and competent lawyers turn into “half-hearted” or mediocre lawyers.

Clarity

As lawyers, we have to be clear about our career expectations. We have to search for the type of law firms which will match our expectations. We need to be clear about our professional expectations. Time and energy have to be expended to seek clarity about our professional goals.

“Why be a lawyer” is an important question we need to ask ourselves at regular intervals in our career. It gives us an opportunity to review the purpose of lawyering, re-align ourselves and work hard to hone our skills.

Mentorship and Coaching

Besides law school, continuing professional development courses should focus on soft skills training to create good lawyers. Law firm management should focus on mentoring and coaching their lawyers to become excellent lawyers.

After all, good lawyers are not born. They are made.

Lifestyle


Alter Ego

Fat Cow – True to Its Name

I must confess: I am a carnivore.

I’m the little kid who would push her vegetables around the plate until the disarray leaves the impression that I had consumed some of it.

So, it is no wonder that I eventually found myself at Fat Cow, a Japanese-inspired meat atelier located at the first level of Camden Medical Centre. Boasting a premium selection of the best beef selected from leading farms around the world through a blind taste test, Fat Cow offers a good selection of award-winning meats that would leave you spoiled for choice. This includes the Japanese Saga Beef Grade A5 and Grade A3 selected from the Saga Prefecture, the Australian Beef Grade MSA 8+ from Black More Ranch, the Australian Beef Grade MSA 8 + from Stockyard Ranch, the US Wagyu Beef from Snake River Farms and, last but not least, the USDA Prime Beef, aged 21 days.

But before I get to the meat of the review, I must tell you about the cocktails.

The cocktail menu at the Fat Cow Lounge was a real novelty to me. All too often, we walk into a cocktail bar and find that it only offers the usual standard concoctions with nothing interesting. But as I stared at the cocktail menu, I could recognise none of it. I was informed that this was because all the cocktails at the Fat Cow Lounge are Japanese-inspired concoctions specially designed by a skilled team of bar experts. The cocktails are priced between $20-28, and patrons can sit around the contemporary lounge while waiting for their table to be set up. I was told, on Fridays and Saturdays, the in-house deejays will start the party at 10pm, and the restaurant is open till 2am!

For starters, I ordered the Shiso Gimblet ($26) a mix of Shiso infused Belvedere, Sudachi & Ginger Cordial, Fresh

Shabu Counter

Lifestyle


Food

Yuzu Juice and Celery Bitters. The yuzu taste was very clear and distinct, with a pronounced taste of coriander, offering a nice refreshing start to the meal. I also sampled the Midnight Sencha ($26), a mix of Glenmorangie 10 Years, the in-house Fat Cow Sencha Syrup, Fresh Yuzu Juice, Aromatic Bitters & Egg White. The Midnight Sencha was very smooth, with a sweet bitterness, perfect for those who aren’t into sweet drinks. I also couldn’t resist trying the Kyoto Flip, one of their signatures, a mix of Ro Zacapa 23 Years, Fat Cow Kyoho Liqueur, Taylor’s Tawny Port, Spiced Gomme, egg & Dr Adam Elmeglrab’s Aphrodite’s Bitters. Yes, the taste of a whole organic egg with spiced rum tasted surprisingly nice and is a must-try for the adventurous!

When it came to dinner, like a kid in a candy store, I did not know what to choose. So I left my fate in the hands of the five-course Degustation Menu ($100++), which dictated my course.

The first course was the Shungiku Goma Ae ($12): chrysanthemum greens with sesame dressing. Vegetable. I ate it nonetheless, and to my surprise, finished it. The crunchy vegetable was refreshing, and the sesame dressing has a slight bitter aftertaste that really whetted my appetite.

Then came the Kegani Cream Croquette as the second course, also known in simple English as hairy crab cakes. It was creamy on the inside and crispy on the outside and was nice overall. However, I found that the cream overpowered the taste of the hairy crab such that the flavour did not really come through for me.

In my opinion, the third course very nearly stole the show, the Wagyu Ox Tendon and Foie Gras ($26): a slow cooked tendon with pan-seared foie gras and braised daikon (white radish). I have a penchant for foie gras generally, but it was the tendon that won me over. A tender, soft texture accompanied by a sweet sauce that simply infused with the tendon. As I bit into the juicy tendon, it separated so easily in my mouth, I swear it simply melted. It was a challenge to try and combine all three flavours (tendon, foie gras, daikon) in one bite, and I dare you to try it too!

For mains: a Charcoal Grilled 21 Days Dry Aged USDA Prime RibEye ($40/100 gm). It came with a selection of ginger sauce and teriyaki sauce on the side, but do try it on its own first. My medium rare came just right, pinkish red in the centre and nicely seared on the side. The charcoal-seared smoky flavour of the meat came through in every bite. There was a satisfying bite to it, as I like to taste the chunkiness of my steak. For people who like their steak to melt in their mouths like butter, I say, go for the Japanese Wagyu. Needless to say, conversation stopped at this point as my companion and I sat in silence, savouring every bite.

For dessert, I had the Warabi Mochi, a cold, chewy mocha with a jelly-like consistency that doesn’t stick annoyingly to your teeth, with a dash of bitter green tea powder and had, for lack of a better description, a roasted soya bean taste. If you want to know what I am talking about, try it. It’s a nice end to a heavy meal of meat.

Kyoto Flip

Wagyu Ox Tendon & Foie Gras

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Food

Save that my meal didn’t really end there.

A few other items on the ala carte menu caught my eye, and I just had to try them.

First, the Beef Tataki, or if you like, satay, Japanese style. The beef, seared on the outside to a slight crispiness while the meat remained red in the centre with the clear marbling visible, was interlaced with thinly sliced cucumbers and onions. The sweet sauce served in accompaniment complements the overall burst of flavour and was indeed satisfying.

The Zucchini Blossoms Tempura ($36) also intrigued me: zucchini stuffed with Hokkaido scallop and kegani (crab). After all, what is a visit to a Japanese restaurant without trying their tempura? The crispy tempura was lightly battered, with the sweet taste of honey on the side. Unlike the Kegani Cream Croquette, the sweet flavour of the crabmeat really came through this time and I was not disappointed.

Last, and yes, I was stuffed by then, I simply could not miss the Tai Carpaccio ($38): thinly sliced Snapper with Black Truffle and Shio Konbu. Truffle oil drizzled over the thinly sliced snapper, and the slight taste of salt from the seasoned kelp helped balance the taste of the black summer truffle shavings. A surprise find in this place, and it was heartening

that the non-beef items on the menu boasted the same commitment to quality and taste. Perhaps the next time, I will try their seafood menu too.

Admittedly, this is a pricey place. But there is a price to pay for quality cuts, and the occasional indulgence is a deserving reward for a long day at work!

Disclaimer: all meal portions were served in tasting portions, but allegations of gluttony are proudly admitted to, guilty as charged.

Fat Cow1 Orchard Boulevard#01-01/02, Camden Medical CentreSingapore 248649 Tel: 6735 0308www.Fat-Cow.com.sgOpening hours: Lunch 12-3pm, Dinner 6-11pm(closed on Sundays)

► Hazel Tang Rajah & Tann LLP

Fat Cow Private Rooms

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Food

This book requires no introduction. It should already be found on the shelves of most local practitioners and law students. This work represents a milestone in the history of legal texts on contract law in Singapore. As the preface reveals, it is the first truly indigenous book on the law of contract written by local authors for a local audience. Such a book has been needed for some time. The last textbook on Singapore contract law was based on an established English textbook and was published back in 1998.

The book is based on the law as available on 1 January 2012 and is the most up-to-date and comprehensive text available to us covering every aspect of contract law in Singapore. Although the cut-off date was 1 January 2012, the authors went the extra mile by including local cases which were decided as recently as February/March 2012 (eg, OCBC Capital Investment Asia Ltd [2012] SGHC 25, Nitine Jantilal v BNP Paribas Wealth Management [2012] SGHC 28 and Rainforest Trading Ltd v State Bank of India Singapore [2012] SGCA 21).

The book adopts a traditional topic-by-topic approach and addresses the key areas of formation of a contract, terms of a contract, vitiating factors, privity, breach and remedies. Extensive reference is made not only to local jurisprudence, but also to key decisions from other Commonwealth jurisdictions. This is especially so when the position under Singapore law remains open. An example would be the issue of whether specific performance should be granted for breach of sale of land contracts. In this aspect, the authors meticulously compared the position in England and Australia with the more restrictive approach espoused in cases from Canada, New Zealand and New Jersey (USA).

In addition, the authors paid due attention to Australian jurisprudence where judicial activism has led to interesting developments in some areas of Australian contract law which include the judicious use of collateral contracts to achieve justice in the context of tenders, the use of promissory estoppel as a sword, the separate doctrine of unilateral mistake in equity, the “special equity” in favour

The Law of Contract in Singapore Edited by Andrew Phang Boon Leong

of wives who had provided security for their husbands’ debts and the doctrine of unconscionability.

Notably, this book does not stop at restating the law. Where applicable, it draws on secondary materials and offers insightful suggestions on what the law should be. Examples include the abolition of the doctrine of consideration, the use of promissory estoppel as a sword for the limited purpose of validating contract modifications and the classification of economic duress, undue influence and unconscionability under a broader umbrella doctrine of unconscionable conduct.

This book is written in a very readable style and would no doubt form a key part of a practitioner’s arsenal. There are notoriously complex areas of contract law (eg, doctrine of mistake and the concept of public policy under the

rubric of illegality) which practitioners would acknowledge as challenging. Such areas have been well addressed by the authors in a structured and succinct fashion. In such instances, the book offers a pragmatic review of the law and would be an invaluable tool for grappling with such difficult issues of contract law.

In short, this book provides local practitioners and law students with a clear and authoritative text. It should (if not already) be on the shelves of all practitioners and students alike.

► Francis Xavier, SC Rajah & Tann LLP

► Derek On Rajah & Tann LLP

Lifestyle


Book Shelf

Pursuant to s 93(5) of the Legal Profession Act, the Council of the Law Society is required to publish the findings and determination of the Disciplinary Committee in the Singapore Law Gazette or in such other media as the Council may determine to adequately inform the public of the findings and determination.

This summary is published pursuant to the requirement of s 93(5) of the Legal Profession Act.

Findings and Determination of the Disciplinary CommitteeIn the Matter of Anand Kumar s/o Toofani Beldar, an Advocate and Solicitor

The Disciplinary proceedings arose from information referred by the Council of the Law Society in relation to the respondent’s failure to inform the Registrar of the Supreme Court and the Council of the Law Society that he had not settled judgment debts of more than $100,000 pending against him for more than six months as at 25 March 2009 and as a result his practising certificate had ceased to be in force since that date.

Additionally, he also failed to declare himself as a disqualified person when he applied to e-file his practicing certificate on 30 April 2009.

As a result, the following charges were brought against the respondent:

First Charge

You, Anand Kumar s/o Toofani Beldar, have in contravention of s 27(3) of the Legal Profession Act (the “LPA”), failed to notify the Registrar of the Supreme Court and the Council of the Law Society that your practising certificate for the practice year 2008/2009 had ceased to be in force under s 26(9)(b) of the LPA given that you were disqualified from practising under s 26(1)(g) of the LPA by reason of an outstanding judgment dated 25 September 2008 for a sum in excess of S$100,000 against you, which you have been unable to satisfy within six (6) months from the date of that judgment, and your aforesaid conduct amounts to misconduct unbefitting an advocate and solicitor as an officer of the Supreme Court or as a member of an honourable profession within the meaning of s 83(2)(h) of the LPA.

Second Charge

You, Anand Kumar s/o Toofani Beldar, are charged that on or about 30 April 2009, you did when applying for a practising certificate make a false statement that you were not disqualified from applying for a practising certificate for the practice year 2009/2010 when you where in fact disqualified under s 26(1)(g) of the LPA by reason of an outstanding judgment dated 25 September 2008 for a sum in excess of S$100,000.00 against you, which you have been unable to satisfy within six (6) months from the date of the judgment, and your aforesaid conduct amounts making a false statement material to your application for a practising certificate contravention of s 28(3) of the LPA which warrants disciplinary action within the meaning of s 83(2)(j) of the LPA.

Third Charge

You, Anand Kumar s/o Toofani Beldar, have in contravention of s 27(2) of the LPA, failed to notify the Registrar of the Supreme Court and Council of the Law Society that your practising certificate for the practice year 2009/2010 had ceased to be in force under s 26(9)(b) of the LPA given that you were disqualified from practising under s 26(1)(e) of the LPA by reason of your bankruptcy on 4 February 2010, and your aforesaid conduct amounts to misconduct unbefitting an advocate and solicitor as an officer of the Supreme Court or as a member of an honourable profession within the meaning of s 83(2)(h) of the LPA.

Findings of the Disciplinary Tribunal

When the matter was heard, the Law Society proceeded on only the First and Second Charges and not the Third Charge. The respondent did not dispute the First and Second Charges.

Notices


Disciplinary Committee Reports

The Disciplinary Tribunal having considered the matter, noted that as there was no allegation of any dishonesty, fraud or knowing intention by the respondent to deceive and that his contravention was purely a failure to address his mind to the consequences of the bankruptcy on the continued validity of his practising certificate. The Disciplinary Tribunal then determined that for this charge a reprimand would be appropriate.

For the Second Charge, the Disciplinary Tribunal having considered the respondent’s submissions in mitigation, determined that, while no cause of sufficient gravity had been established for disciplinary action to be taken against the respondent under s 83, the respondent should be ordered to pay a penalty of such amount as the Council shall determine under s 94(3)(a) of the LPA.

Council’s Decision

Council accepted the findings and determination of the Disciplinary Tribunal and resolved to order the respondent to pay a penalty of $5,000.

In the Matter of Andre Ravindran Saravanapavan Arul, an Advocate and Solicitor

The respondent was retained by Management Corporation Strata Title Plan No 1886 (“MCST 1886”) to recover about $2 million which had been misappropriated from it. The respondent had not sent out any letter of demand to any of the defendants after 13 months and his retainer was terminated. The respondent had billed MCST 1886 a total of $226,308.12 for work done by him and his paralegal. An expert witness assessed the reasonable fee for the same to be around $75,000 instead.

The following charges were brought against the respondent:

First Charge

You, Andre Ravindran Saravanapavan Arul, are charged that between 25 July 2008 and 13 May 2009, at 20 Maxwell Road, #02-13/14, Maxwell House, Singapore 069113, you did charge one MCST 1886 a total fee of $226,308.12 (including S$572.35 for disbursements) for work done by you as its solicitor for the period 23 January 2008 to 23 February 2009, as evidenced by your Interim Bill No 0094 of 2008 dated 7 August 2008, your Disbursement Bill No 0096 of 2008 and Bill No 0042 of 2009 dated 13 May 2009, which fee was far in excess of and disproportionate to what you were reasonably entitled to charge for the services you rendered to MCST 1886, and such overcharging by you amounts to a breach of r 38 of the Legal Profession Professional Conduct Rules, and you have thereby breached a rule of conduct made by the Council under the provisions of the Legal Profession Act (the “LPA”) as

amounts to grossly improper conduct in the discharge of your professional duty within the meaning of s 83(2)(b) of the LPA.

Alternative First Charge

You, Andre Ravindran Saravanapavan Arul, are charged that between 25 July 2008 and 13 May 2009, at 20 Maxwell Road, #02-13/14, Maxwell House, Singapore 069113, you did charge one MCST 1886 a total fee of $226,308.12 (including S$572.35 for disbursements) for work done by you as its solicitor for the period 23 January 2008 to 23 February 2009, as evidenced by your Interim Bill No 0094 of 2008 dated 7 August 2008, your Disbursement Bill No 0096 of 2008 and Bill No 0042 of 2009 dated 13 May 2009, which fee was far in excess of and disproportionate to what you were reasonably entitled to charge for the services you rendered to MCST 1886, and such overcharging by you amounts to misconduct unbefitting an advocate and solicitor as an officer of the Supreme Court or as a member of an honourable profession within the meaning of s 83(2)(h) of the LPA.


The material issue was whether the total fee of $226,308.12 charged for a 13-month period of preparatory work, which did not result in any letter of demand being sent to the intended defendants, was grossly excessive.

The respondent’s defence to the charges was that he had rendered the bills on the basis of his and his paralegal’s respective hourly rates as set out in the Warrant to Act.

The Disciplinary Tribunal considered the evidence and found that the only substantive work which the respondent had done to progress the matter was limited to three legal opinions and that the total of 570 hours spent on the case by the respondent (at 260 hours) and his paralegal (at 310 hours) was “exceptionally astronomical and totally unjustified”. Although there may be no dispute that the respondent was entitled to charge for his services as per the Warrant to Act, the Disciplinary Tribunal found that the number of hours charged based on the amount of work done, would still result in gross overcharging.

The Disciplinary Tribunal accepted the expert evidence that a sum of around $75,000 would have been an “eminently reasonable sum” to charge and that the respondent’s conduct in claiming a total of $226,308.12 amounted to gross overcharging as that sum was close to three times of $75,000.

The Disciplinary Tribunal found under s 93(1)(c) of the LPA that cause of sufficient gravity for disciplinary action existed against the respondent.

Notices




Council accepted the findings and determination of the Disciplinary Tribunal and pursuant to s 94 of the LPA, applied under s 98 of the said LPA for “show cause” proceedings against the respondent.

The Court of Three Judges

The Court of Three Judges noted that there was no allegation of cheating and the Law Society accepted that the respondent’s conduct was unethical rather than dishonest. As the respondent had undertaken to refund the complainant a sum of $33,725.00, the Court affirmed the Disciplinary Tribunal’s order that the respondent: (i) be fined $50,000; (ii) be censured (for failing to keep proper timesheets, failing to offer taxation and taking, in the proceedings before the Disciplinary Tribunal, an indefensible stance on the charges against him); and (iii) pay costs to the Law Society for both the hearing before the Disciplinary Tribunal and the Court of Three Judges.

The Court observed that taxation was the most objective and conclusive way of determining the amount of fees a solicitor was entitled to and provided the best means for a lawyer to avoid having to face a disciplinary charge for overcharging. If the bill was not taxable, the prudent course was for the solicitor to negotiate a mutually acceptable amount or even offer mediation. All solicitors had an obligation to inform their clients that their bills of costs could be taxed under the law. In this case, if the respondent had offered MCST 1886 taxation, the Disciplinary Tribunal might well have concluded that his overcharging did not constitute grossly improper conduct.

In the Matter of John Tay Choon Leng, an Advocate and Solicitor

The respondent was initially retained by the complainant to act for him for two ancillary matters and the complainant paid sums of $2,000 and $3,000 which were banked into the firm’s office account. The complainant later appointed another solicitor to take over the matters and asked for a refund of his deposit of $3,000. The respondent refused to refund the amount and alleged that the sum of $3,000 was part of his agreed fees. The following charges were brought against the respondent:

First Charge

That you, John Tay Choon Leng, an Advocate and Solicitor of the Supreme Court of Singapore, on or about 28 February 2009 and whilst practicing with the Firm of Ms John Tay & Co located at 171 Chin Swee Road, #08-09 San Centre, Singapore 169877, did pay the sum of $3,000.00 received

by you from your client Teo Yeow Hock as a deposit to account of fees for you to act in D4476/2008/S and/or MSS941/2009 into the Office Account of the Firm instead of the Client Account and are thereby guilty of a breach of r 3(1) of the Legal Profession (Solicitors’ Accounts) Rules, such breach amounting to improper conduct or practice as an advocate and solicitor within the meaning of s 83(2)(b) of the Legal Profession Act (the “LPA”).

Second Charge

That you, John Tay Choon Leng, an Advocate and Solicitor of the Supreme Court of Singapore, on or about 28 February 2009 and whilst practicing with the Firm of Ms John Tay & Co located at 171 Chin Swee Road, #08-09 San Centre, Singapore 169877, did pay the sum of $2,000.00 received by you from your client Teo Yeow Hock as a deposit to account of fees for you to act in D4476/2008/S and/or MSS941/2009 into the Office Account of the Firm instead of the Client Account and are thereby guilty of a breach of r 3(1) of the Legal Profession (Solicitors’ Accounts) Rules, such breach amounting to improper conduct or practice as an advocate and solicitor within the meaning of s 83(2)(b) of the LPA.

Third Charge

That you, John Tay Choon Leng, an Advocate and Solicitor of the Supreme Court of Singapore, on or about 28 February 2009 and whilst practicing with the Firm of Ms John Tay & Co located at 171 Chin Swee Road, #08-09 San Centre, Singapore 169877, did fail to properly and/or adequately inform your client Teo Yeow Hock of the basis on which fees for professional services for acting for him in D4476/2008/S and MSS941/2009 would be charged and the manner in which it was expected that those fees and disbursements should be paid and are thereby guilty of a breach of r 35(a) of the Legal Profession (Professional Conduct) Rules, such breach amounting to improper conduct or practice as an advocate and solicitor within the meaning of s 83(2)(b) of the LPA.


The First and Second Charges relate to the payment by the respondent of sums of $3,000 and $2,000 into his firm’s Office Account instead of his firm’s Clients Account in breach of r 3(1) of the Legal Profession (Solicitors’ Accounts) Rules (Cap 161, R8, 1999 Rev Ed) (the “SAR”).

The respondent admitted that the monies received from the complainant were paid into his Office Account but stated that the monies were not “client’s money” within r 2 of the SAR but money to which the only person entitled is the respondent, and that the respondent and the complainant had agreed on an “agreed fee” or “agreed costs”.

Notices



The Disciplinary Tribunal found that there was no agreed fee. The respondent’s evidence given under the cross-examination corroborated the complainant’s evidence that the payments made were only part of the respondent’s professional fees. Further, the respondent’s receipt for the $2,000.00 stated that it was “initial payment for MSS941/2009” and the $3,000.00 was meant to be a deposit in the event that D44776/2008/S was transferred to the High Court, and no agreement was made to convert the $3,000.00 to agreed fees.

In any case, the alleged fee agreements were not reduced into writing and signed by the complainant. The Disciplinary Tribunal found that as a matter of law, an “agreed fee” was not valid unless it was evidenced in writing.

In relation to the Third Charge, the respondent conceded during cross-examination that he did not explain the basis and manner of his fees. The Disciplinary Tribunal found that the respondent did not explain his charges to the complainant even after the complainant repeatedly asked for a refund of $3,000.00. Instead the respondent: (i) merely issued a bill after the complainant’s first letter; (ii) did not explain the basis of his fees or when or how his fees or expenses would be incurred or paid; (iii) did not reply to any of the complainant’s letters; and (iv) agreed to a refund of $1,500.00.

At the end of the proceedings, the Disciplinary Tribunal found the respondent guilty of all three charges and found pursuant to s 93(1)(c) of the LPA that cause of sufficient gravity for disciplinary action exists against the respondent. Pursuant to s 82(A)(13) of the LPA, the respondent was also ordered to pay costs.


Council accepted the findings and determination of the Disciplinary Tribunal and pursuant to s 94 of the LPA, applied under s 98 of the LPA for “show cause” proceedings against the respondent.

The Court of Three Judges

The Court of Three Judges noted that while the respondent did not plead guilty to the charges, the Court was satisfied that the respondent resisted the charges out of a bona fide conviction. It was also clear that there was no dishonesty or deceit involved. The Court was of the view that a monetary penalty in this case would be sufficient to satisfy the considerations of the “the importance of protection of the public and maintaining public confidence in the manner in which client’s money is to be handled and safeguarded by members of the legal profession”. The Court ordered the respondent to pay a penalty of $15,000 and costs to the Law Society.

LAW GAZETTEAn Official Publication of The Law Society of Singapore | January 2011

MICA (P) No. 124/11/2010


R

Clearing the Baron Jurisdiction and Leave to Appeal

LAW GAZETTEAn Official Publication of The Law Society of Singapore | March 2011

Former Client Conflicts: Sword or Shield?

MICA (P) No. 124/11/2010


R

Misplaced your copy of the Singapore Law Gazette?Looking for an article on insolvency published 5 years ago?No idea where to look?

Find it at www.lawgazette.com.sg

Current and archived copies of the Singapore Law Gazette dating back to year 2000 are avaiable online. A convenient search function allows you to easily look for articles on various subjects.

Go online today and never lose another copy of the Gazette again!

Notices


New Law Practices

Mr Oo Ban Leong (formerly of Allen & Overy) has, with effect from 24 July 2012, commenced practice under the name and style of Prolegis LLC at the following address and contact numbers:

30 Raffles Place#17-00 Chevron HouseSingapore 048622Tel: 6238 6344E-mail: [email protected]

Mr Raymond Lam Ping Fong (formerly of Tan Leroy & Chandra) has, with effect from 10 August 2012, commenced practice under the name and style of Raymond Lam & Co at the following address:

48B Temple StreetSingapore 058593E-mail: [email protected]

Ms Chia Chwee Imm Helen (Mrs Helen Thomas) (formerly of Inca Law LLC) has, with effect from 1 September 2012, commenced practice under the name and style of Helen Chia-Thomas Law Chambers at the following address and contact numbers:

24 Raffles Place#21-03 Clifford CentreSingapore 048621Tel: 9796 7524E-mail: [email protected]

Mr Kangatharan Kandavellu (formerly of Tito Isaac & Co LLP) has, with effect from 1 September 2012, commenced practice under the name and style of Kanga & Co at the following address and contact numbers:

151 Chin Swee Road#06-10 Manhattan HouseSingapore 169876Tel: 6733 9830/6733 4164Fax: 6733 5206E-mail: [email protected]

Mr Lee Yang Hooi Kenneth (formerly of Kenneth Lee & Co), has, with effect from 1 September 2012, commenced practice under the name and style of Ken Lee Law Corporation at the following address and contact numbers:

171 Tras Street#03-179 Union BuildingSingapore 079025Tel: 6732 0021Fax: 6732 2573E-mail: [email protected]

Conversion of Law Practices

The sole practice of Kuru & Co converted to a partnership of the same name on 1 September 2012. The address and contact numbers of the law practice remain unchanged.

The following are partners of Kuru & Co: Mr Kurubalan s/o Manickam Rengaraju and Ms Jan Chua Peck Kiang (formerly of Jan Chua & Associates).

The sole practice of B Rao & K S Rajah converted to a partnership of the same name on 31 May 2012. The address and contact numbers of the law practice remain unchanged.

The following are partners of B Rao & K S Rajah: Mr Fazal Mohamed Bin Abdul Karim and Miss Wang Yingyu.

Dissolution of Law Practices

The law practice of Jan Chua & Associates dissolved on 31 August 2012.

Outstanding matters of the former law practice of Jan Chua & Associates have, with effect from 1 September 2012, been taken over by:

Kuru & Co219 South Bridge RoadSingapore 058768Tel: 6532 2009Fax: 6532 2007E-mail: [email protected]

The law practice of Kenneth Lee & Co dissolved on 31 August 2012.

Outstanding matters of the former law practice of Kenneth Lee & Co have, with effect from 1 September 2012, been taken over by:

Ken Lee Law Corporation171 Tras Street#03-179 Union BuildingSingapore 079025Tel: 6732 0021Fax: 6732 2573E-mail: [email protected]

The law practice of Prithipal & Associates dissolved on 15 August 2012.

Outstanding matters of the former law practice of Prithipal & Associates have, with effect from 16 August 2012, been taken over by:

Mirandah Law LLP111 North Bridge Road#22-02 Peninsula PlazaSingapore 179098Tel: 6336 4679Fax: 6336 4393E-mail: [email protected]

Notices


Professional Moves

The law practice of Wong Chang & Tay Partnership dissolved on 16 August 2012. Mr Ronald Wong Soon Wah (formerly of Wong Chang & Tay Partnership) has joined Continental Law LLP as a partner.

Outstanding matters of the former law practice of Wong Chang & Tay Partnership have, with effect from 17 August 2012, been taken over by:

Continental Law LLP141 Cecil Street#07-06 Tung Ann Association BuildingSingapore 069541Tel: 6222 3390 Fax: 6226 7069E-mail: [email protected]

The law practice of Peter Moe Law Corporation dissolved on 9 August 2012.

Outstanding matters of the former law practice of Peter Moe Law Corporation have, with effect from 10 August 2012, been taken over by:

CTLC Law Corporation3 Raffles Place#06-01 Bharat BuildingSingapore 048617Tel: 6336 8989Fax: 6323 7678E-mail: [email protected]

The law practice of N S Kumar Law Practice dissolved on 24 August 2012. The Law Society has been advised that there are no outstanding matters pertaining to the former law practice.

The law practice of Eddy Teng & Co dissolved on 16 August 2012. The Law Society has been advised that there are no outstanding matters pertaining to the former law practice.

Change of Law Practice Name

The name of the law practice of Troy Yeo & Co has been changed to Chye Legal Practice with effect from 7 May 2012. Contact details remain unchanged.

Group Law Practice

Joseph Chai & Co has joined Mosaic Group Law Practice with effect from 1 September 2012.

Goh Phai Cheng LLC and Ng Chong & Hue LLC have withdrawn from Mosaic Group Law Practice with effect from 1 September 2012.

Change of Law Practices’ Addresses

Braddell Brothers LLPOne Raffles Place#34-03Singapore 048616Tel: 6499 9490Fax: 6499 9499E-mail: [email protected](wef 28 August 2012)

Chancery Law Corporation55 Market Street#08-01Singapore 048941Tel: 6236 9350Fax: 6532 9937E-mail: [email protected] (wef 20 August 2012)

HJM Asia Law & Co LLC49 Kim Yam RoadSingapore 239353Tel: 6755 9019Fax: 6755 9017E-mail: [email protected] (wef 15 August 2012)

Kim & Co10 Anson Road#06-23 International PlazaSingapore 079903Tel: 6222 7263Fax: 6227 7263E-mail: [email protected](wef 10 August 2012)

Marcus Phuah & Co9 Raffles PlaceLevel 18 Republic Plaza IISingapore 048619Tel: 6823 6865Fax: 6823 6902E-mail: [email protected] (wef 23 August 2012)

Michael BB Ong & Co10 Anson Road#18-13 International PlazaSingapore 079903

Tel: 6220 0774Fax: 6227 2555E-mail: [email protected] (wef 24 August 2012)

S H Koh & Co10 Anson Road#06-23 International PlazaSingapore 079903Tel: 6221 5968Fax: 6221 2559E-mail: [email protected] (wef 13 August 2012) Tan & Partners83A/85A Jalan SultanLevel 2Singapore 198991Tel: 6392 0778/6325 4481Fax: 6392 0322E-mail: [email protected] (wef 3 September 2012)

Notices


Professional Moves

To place a notice in this section, please write to the Publications Department at The Law Society of Singapore, 39 South Bridge Road, Singapore 058673, Fax: 6533 5700, with the deceased’s particulars, a copy of the death certificate and cheque payment of S$85.60 per notice made in favour of ‘The Law Society of Singapore‘. All submissions must reach us by the 5th day of the preceding month.

Name of Deceased (Sex)NRICDate of Death

Last Known Address Solicitors/Contact Person

Reference

Tan Son Seng (M)S1045233C12 February 2011

Blk 501 Bukit Batok Street 52#03-63Singapore 650501

Tan Leroy & Chandra6429 0788

LST/H/6317/2011/c

Li Bue (F)S7874827C5 December 2011

Blk 538 Woodlands Drive 16#10-153Singapore 730538

Chia Wong LLP6342 0002

KY.wp.2012.7650

Tay Teong Tat (M)S0074127B11 April 2012

101 Koon Seng RoadSingapore 427039

Lim Soo Peng & Co LLP6337 9968

NC/21221/12/sy

Poi Allen Christopher Tsze Chee (M)S0205467A20 July 2012

44 Jalan Tenon Singapore 537256

Straits Law Practice LLC6514 1209

TJM/JA/2012.40563/jud

Loh Abraham @ Loh Ching Kiang (M)S2107817D12 June 2012

9 Barbary WalkSingapore 149868

Lim Soo Peng & Co LLP6337 9968

NC/21207/12/sy

Tan Choo Eng (F)S0892917C28 June 2012

Blk 195 Kim Keat Avenue#02-320Singapore 310195

Hoh Law Corporation6553 5178

EC/P5675/12/at

Lim Ah Kim (F)S0646662A12 July 2012

Blk 526 Bedok North Street 3#06-464Singapore 460526


EC/P5695/12/at

Heng Kwee Cher (F)S0190281D13 July 2012

1 Flora Drive#02-06Singapore 507009

Moey & Yuen6222 2430

SY/4049-12

Lim Lina (F)S1677723D13 July 2012

Blk 333 Serangoon Avenue 3 #05-287Singapore 550333


EC/P5699/12/at

Chan Kok Tong (M)S1785126H21 July 2012

Blk 559 Ang Mo Kio Ave 10#05-1842Singapore 560559


EC/P5727/12/at

Yang Yong Fatt (M)S1060698E22 July 2012

130 Tanjong Rhu Road#02-04Singapore 436918

KSCGP Juris LLP6591 7696

CKS/ma/12/6966

Vernooij Antonius Wilhelmus Cornelis (M)S2708591A15 August 2012

56 Spottiswoode Park RoadSingapore 088648

Yap Kim Cheng & Co6535 5088

YKC/T/812/96

Goh Jong Tan (M)S0007589B17 August 2012

Blk 112 Lorong 1 Toa Payoh#10-390Singapore 310112

Jan Tan & Chan6538 8280

JT/ct/4841/12

Information on Wills

Notices


Information on Wills

Calico Asia is an executive search consultancy dedicated to the provision of tailored

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Corporate Counsel - Software, 8-10PQE, Singapore Ref: CLIH102

An entrepreneurial software house with ambitious growth plans in Asia, our client is currently hiring a legal counsel to perform a general corporate remit throughout the APAC and EMEA regions. This autonomous role will focus on software licensing and employment law and will involve working closely with business leaders in multiple locations.

Legal Counsel- Regulatory, 4-8PQE, Singapore Ref: CLIH084

A driven Singapore qualified lawyer with strong interest in Telecommunications and ICT laws and policies is sought by an established firm. The candidate will be involved in the administration and enforcement of laws and regulatory frameworks under the agency’s purview. Some experience in the IT/Telecoms Industry would be advantageous.

Corporate Counsel - Media, 3+PQE, Singapore Ref: CLIH108

An integrated platform media organization is currently recruiting a corporate counsel who has strong intellectual property knowledge relating to digital media such as copyright and libel. Performing a general corporate role providing advisory to internal clients, the successful counsel should have strong communication and mandarin skills.

Transactional Legal Counsel – Investments, 6+PQE, Singapore Ref: CLIH109

Based in Singapore, and with wholly owned subsidiaries throughout Asia, our client is a strongly branded institution that has achieved astonishing growth in the region for a number of years. As a consequence of this success, there is now a senior vacancy for a proactive and commercially astute lawyer who possesses solid M&A experience gained from a top international firm.

Legal Counsel - Telecommunications, 5+PQE, Singapore Ref: CLIH105

A household name within the telecommunications industry, our client is looking to strengthen its team with the hire of a Legal Counsel. This commercial role promises a good working environment, a stable team, as well as the opportunity to explore a range of portfolios. Excellent drafting and negotiation skills and prior in-house experience will be highly regarded.

Senior Legal Counsel – Real Estate, 6+PQE, Singapore Ref: CLIH064

A leader in the Industrial Real Estate industry is actively seeking a Senior Legal Counsel to provide support, guidance and advice to assigned business units within the Group. The successful hire will assist in structuring and providing advice on local as well as cross-border transactions, particularly in relation to property and financial matters. The ability to liaise and build relationships with internal stakeholders is essential to the role.

Legal Manager – Bank, 7+PQE, Singapore Ref: CLIH065

As a result of continued regional expansion, this stable financial institution is actively recruiting a Manager to lead its Legal function in Singapore. You should be a fairly senior lawyer who is admitted to the Singapore Bar. Banking experience is key to succeeding in this role, and prior treasury or management experience will be looked upon favourably.

Assistant Legal Counsel – Info Technology, 2-6PQE, Singapore Ref: CLIH045

An enterprising technology company that services the financial industry is presently hiring a Legal Counsel who possesses experience in IT, IP or corporate law. This general commercial role would suit a junior lawyer that enjoys the challenge of a diverse spectrum of legal work. A promising step into an in-house environment, this opportunity offers strong training and a work-life balance.

Legal Counsel – Litigation, 2-4PQE, Singapore Ref: CLIH093

An exceptional in-house opportunity is on offer for a junior litigator. Apply to this role which offers frequent business travel across Asia and Europe, as well as the chance to work on multiple transactions. This interesting role involves due diligence and will suit a commercially adept junior lawyer interested in gaining hands-on negotiations and deals experience.

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CA-recruitment.indd 1 10/9/12 7:46 PM

51 Appointments

The Casino Regulatory Authority is a statutory board, set up on 2 April 2008, under the Ministry of Home Affairs, to regulate the casinos to ensure that the casinos are free from criminal influence, gaming in the casinos is conducted honestly, and to mitigate the potential harm caused to minors, vulnerable persons and society at large.

We invite qualified candidates to apply for the following position:

LEGAL COUNSEL

You will be part of CRA’s Legal Division, assisting to advise on, develop and implement regulatory policies and actions. You will provide legal advice and support to CRA in all aspects of the performance of its statutory functions and duties, including:

a) Working with senior management to develop and implement regulatory policies and actions;

b) Drafting of regulatory instruments such as subsidiary legislation, approvals, notices, directions and licences;

c) Drafting and vetting of contractual documents such as tenders, employment contracts, insurance policies and other commercial agreements;

d) Providing secretariat support to the CRA Board sub-committees, in particular the Disciplinary Committee;

e) Advising the CRA Board on appeals to the Authority on patron disputes;

f) Advising on the enforcement of regulatory breaches and regulatory offences;

g) Liaising with the Attorney-General’s Chambers on amendments to subsidiary legislation or cases for prosecution;

h) Setting up a repository of legal advice rendered to the CRA and the CRA’s legal library; and

i) Providing legal training to the CRA officers.

Job Requirements

The candidate should essentially possess the following:

a) A good Honours degree, with at least 3 to 5 years relevant experience as in-house legal counsel or in private practice;

b) An interest in developing a robust regulatory enforcement framework for a fast paced industry;

c) A litigation background would be preferred;d) Versatile, be able to think and navigate quickly in different policy

and operational spheres and possesses a strong analytical mind to focus on core issues; and

e) Self-motivated team player with strong communication and interpersonal skills. The ability to write and reason clearly and compellingly is absolutely essential.

Please refer to www.cra.gov.sg for more information.To apply, send your detailed resume to [email protected].

Closing date: 26th November 2012

We regret that only short-listed candidates will be notified.

CRA ad.indd 1 10/9/12 2:58 PM

R O L A N D T O N G S O L I C I T O R S

NICHE BOUTIQUE LAW FIRM WITH SPECIALISED M&A PROJECT WORK REQUIRES:1. LEGAL ASSISTANT, 3 TO 8 YEARS PQE. MUST HAVE SOLID INTELLECTUAL PROPERTY EXPERIENCE GAINED IN

EITHER CORPORATE OR LITIGATION DEPARTMENT. SOUND KNOWLEDGE OF RECENT IP CASE LAW DEVELOPMENT

IS ESSENTIAL. TRAVEL IS REQUIRED.

2. PRIVATE SECRETARY FOR PRINCIPAL CLIENT, MINIMUM 10 YEARS SECRETARIAL EXPERIENCE. MUST BE WELL

SPOKEN, ORGANISED AND HAVE EXCELLENT PC KNOWLEDGE AND PR SKILLS TO FILL FAST PACED CONFIDENTIAL

POSITION.

TOP MARKET REMUNERATION WILL BE PAID TO THE RIGHT CANDIDATE.

PLEASE SEND DETAILED RESUME INDICATING LAST DRAWN AND EXPECTED SALARY WITH RECENT PHOTO TO: THE OFFICE MANAGER, M/S ROLAND TONG, 3 PICKERING STREET #02-22, SINGAPORE 048660. EMAIL: [email protected]

Be Part of the MAS TeamHelp shape Singapore’s financial landscapeCapital Markets Department Assistant Director/Associate (Legal), Enforcement (Ref: 30019402_62011)At the forefront of a specialised area of practice, you will be a member of a team responsible for

the enforcement of the civil penalty regime under the Securities and Futures Act (SFA). You will

investigate potential market misconduct, including insider trading and market manipulation and

conduct litigation on behalf of the MAS for the award of civil penalties for market misconduct. You can expect to be challenged intellectually and professionally as you work closely with other regulators and

enforcement agencies. You will gain insight into how capital markets participants operate, and the rules and regulations

at play, as you serve as an important part of MAS' enhanced enforcement regime under the SFA. Your work will shape

the legal landscape for this area of Law, which is fundamental in safeguarding and enhancing the reputation of

Singapore as a financial centre and ensuring its continued growth. Requirements:• Recognised Law Degree and admitted to legal practice in Singapore • At least 1 to 3 years of Civil/Commercial Litigation experience • Willing to be a pioneer in an emerging area of practice • Ability to be innovative and creative in solving problemsApplication:

To apply, please log on to our career page at http://www.mas.gov.sg/careersInformation on the other positions is also available at the Singapore Public Service Job Portal at www.careers.gov.sg.

Closing Date: 7 August 2011

Advertise in the Law Gazette’s Appointments section.

For enquiries, please contact Jumaat Sulong at +65 63490172 or email [email protected]

RR

ATMD BIRD & BIRD LLP, a leading Singapore law firm in a

global association with Bird & Bird, is looking for individuals who

are highly self-motivated and ambitious for the following positions:

IT lawyer (for our IP & Technology Practice Group)

Candidates should have at least 2 years’ PQE, preferably with

experience in non-contentious Technology-related advice.

Candidate will be expected to work in broad range of IT, telco and

commercial matters, involving drafting, negotiating and advising on

telecommunications and licensing arrangements. Candidate must

also be familiar with Software licensing, Systems and Hardware

procurement, Data exploitation and Business Process Outsourcing.

This is a challenging and multifaceted role and you will work with

a team of dedicated and supportive professionals in ATMD B&B;

and also with Bird & Bird’s Technology Media and Telecoms team

in Asia, Europe and Middle East.

Corporate/Commercial Lawyer (for our Corporate/Commercial Practice Group)

Candidates must have been admitted to practice in Singapore

and should have 3 years’ PQE, with experience and/or interest in

corporate commercial work such as mergers and acquisitions and

corporate finance. The successful candidate will join our corporate team in our growing

practice, and will be exposed to work ranging from corporate

advisory and regulatory matters, to mergers and acquisitions, and

venture capital investment work. ATMD’s corporate clients include multi-national and established

companies engaged in leading edge commercial activities and

industries. The successful candidate should be keen to develop

deep knowledge and transactional experience relating to our clients’

business and industries.

Please submit your detailed resume stating your experience, current and expected remuneration to:

The Recruitment Partner2 Shenton Way #18-01 SGX Centre 1

Singapore 068804Tel: 65345266 Fax: 62238762Email: [email protected]

For more information regarding ATMD, please visit www.twobirds.com

Asset & Aviation Finance Associate

Based in Singapore

We are looking for ambitious, motivated and dynamic lawyers to join our

team. If you are a newly qualified or junior lawyer who has an interest in

aviation and finance, do not miss this opportunity to work with an award

winning team on top quality transactions. Stephenson Harwood is a 170 year old international law firm with a

dedicated and established aviation finance and aerospace group. Our

team is recognised as a leading provider of legal services to a worldwide

client base. You will need to have an excellent academic record. Chinese language

skills are preferred but not essential. Please submit your CV and cover letter to Ms Juliana Teow at

[email protected].

www.shlegal.comOne Raffles Place #12-00Singapore 048616Telephone +65 6226 1600Fax +65 6226 1661

Gala AwardsAIRCRAFT FINANCE LAW FIRM OF THE YEAR

Make a Difference As Legal Counsel with the Central Provident Fund Board

Our legal team has expanded over the years and we are still growing. We offer excellent opportunities for motivated and

committed individuals. You will have the opportunity to work on stimulating matters that will give you a sense of achievement

and fulfilment, and at the same time learn new skills and gain an insight into policy making.

You will also enjoy diverse training programmes that include developing leadership skills, a friendly and nurturing work

environment as well as a good work-life balance. Apply today for the chance to work in an award winning key public institution

that is committed to developing talents, promoting innovation and providing ample opportunities to grow and excel.

Your Role

Working closely with management, you will play a crucial role when advising on a wide spectrum of legal matters. Your key

responsibilities will be to:

• Provide legal advice on issues varying from IP and IT to divorce and probate.

• Provide legal advice on CPF Board’s duties and corporate affairs.

• Draft, review and advise on a wide range of commercial and IT contracts, service level agreements and deeds.

• Draft and advise on CPF legislation.

• Manage CPF Board’s external lawyers.

What We Offer

• Competitive pay package and employee benefits.

• Good work-life balance.

• Excellent opportunities to learn new skills, such as legislation drafting, and to understand how policy is made and

implemented.

• Opportunity to work with other government and statutory bodies.

• Dedicated mentoring, ample training and development.

What We Require

• A good Honours degree in Law from a recognised university and be eligible to be called to the Singapore Bar.

• At least 1 year PQE (for junior position) and 4-6 years PQE (for senior position), whether in practice or in-house.

• Good communication skills.

• Ability to work well independently as well as in a team.

To apply

Visit our website at http://www.cpf.gov.sg/careers to apply. (We regret that only shortlisted candidates will be notified.)

As trustee of the nation’s savings, we understand

what it means to be trusted. In our hands we hold

the future of real people and real lives.

We foster an environment of trust and encourage

positive relationships for effective teamwork. We

offer you the space to develop with meaningful

opportunities and fresh challenges. We adopt a total

rewards focus comprising competitive remuneration,

attractive benefits and non-monetary recognition.

Take that first step with us.

For Trust is the starting point for all we do.

52Appointments

your professionour passion

hays.com.sg

Commercial TMT Lawyer 2-3 pQe. singapore.

This full-service international law firm is ranked amongst the top 20 law firms in the UK. They are able to draw upon considerable resources and work in coordination with small companies and multinationals alike. They are searching for commercial lawyers with extensive TMT exposure to take on their ever growing portfolio of TMT based work. Ideally they are looking for individuals with over three years experience in this sector, or who are fast learning and interested in moving into the TMT sector.

senior Legal Manager 2-3 pQe. singapore.

An exciting opportunity exists within the financial services sector for a Senior Legal Officer to work within a successful global organisation. Reporting into the Regional Legal Counsel, you will be performing a full spectrum of legal advisory work. Your primary focus will be reviewing, interpreting and drafting legal documents and agreements relating to commercial banking activities. With a minimum of two years experience in a bank/law firm, you must be conversant with basic legal knowledge, general banking, commercial and corporate matters.

Legal Counsel 5-8 pQe. singapore.

A global financial institution seeks a legal counsel to provide legal and compliance support on a wide range of products ranging from capital markets securities and derivative products, asset management and insurance. Ideally you will have five to eight years PQE of quality private practice and relevant in-house legal/compliance heritage. They are particularly interested in meeting individuals who are already focusing on funds and bancassurance, and/or have knowledge of Islamic investment products.

Legal Documentation Manager 4-7 pQe. singapore.

One of the world’s premier financial services providers is seeking a fully qualified lawyer to support the business in customising and managing standard legal documentation and individual customer contracts. This is a regional portfolio, with a focus on negotiating, structuring, enhancing and implementing documentation across regions/countries within the relevant regulatory, tax and legal structures. Ideal you will be legally qualified (4-7 PQE), with work experience preferably with an international bank.

Legal Counsel - pharmaceuticals singapore. 4-8 pQe.

This premier MNC with a well known stable of household brands and a global footprint in almost 100 countries is seeking a seasoned pharmaceutical legal counsel to spearhead the developing markets sector of their business. You will also be experienced in dealing with regulatory regimes and be familiar with the strategic, policy and commercial implications and issues associated with pharmaceutical products.

isDa negotiator 6 pQe. singapore.

A leading local financial institution is seeking an ISDA negotiator to join its legal and regulatory compliance group. You will be responsible for the drafting, negotiation and completion of Master Agreements and related collateral agreements with counterparties in various jurisdictions. In addition, you will maintain documentation and coordinate with other specialists to resolve legal/credit risk/operational issues. You will have at least six years full ISDA documentation negotiations experience, ideally from within a similar in-house legal or documentation team.

Legal Counsel - Tech firm 7 pQe. singapore.

This provider of communications solutions has a global presence. Their market leading wired and wireless products are highly used in a wide range of industries. In Singapore they are looking for a legal counsel to be part of a regional team to provide legal advice and support to the business units and internal customers in South Asia Pacific. You will be legally qualified with and called to practice in a common law jurisdiction, with seven years PQE of international law firms and/or as in-house legal counsel in an MNC.

Legal Counsel - insurance 6 pQe. singapore.

This leading Insurance entity seeks an experienced legal counsel to join their office in Singapore. Being a regional role, 70 per cent of the portfolio will be to manage the rapidly expanding commercial and financial lines business, as well as advising on its multinational business. The ideal candidate will be common law qualified, with a minimum of six years experience with regional transactions and advising on regulatory, legal and operational matters arising out of insurance products.

iCsa Qualified Corporate secretary all pQe levels. singapore.

At Hays Legal, we not only specialise in the placement of Partners, Associates and Legal Counsels, but also Corporate Secretaries looking to widen their career exposure. Being qualified by a recognised ICSA body, you’ll be a suitable candidate to many of the companies we partner with, for various industries in both private and public sectors. If you think you have what it takes, contact Hays Legal.

Legal Counsel - Corporate secretarial Consultancy 5-8 pQe. singapore.

This rapidly expanding company provides a comprehensive range of start up and entry services to business professionals and entities. Singapore qualified, you have a good depth of corporate legal experience over a range of areas including specifically company and commercial law, as well as good familiarity with corporate secretarial matters. You will have effective client facing skills and have managerial capabilities, as well as the ability to think strategically. This is an excellent opportunity to be recognised in a fertile environment and be rewarded for your contributions.

Contact Clifford Wong at [email protected] or Gerald Lee at [email protected] or +65 6303 0725.

53 Appointments

�ese are a small selection of our current vacancies. If you require further details or wish to have a con�dential discussion about your career, market trends, or would like salary information then please contact one of our consultants in Singapore:Lisa Owens, Gemma Glynn or Jean Teh on +65 6557 4163. To email your details in con�dence please contact [email protected].

(852) 2920 [email protected]

Hong Kong Singapore(65) 6557 4163

[email protected]

Beijing(86) 10 6567 8728

[email protected]

UAE(971) 2412 4132

[email protected]

Shanghai(86) 21 6372 1058

[email protected]

UAE

PROJECTS SENIOR ASSOCIATE Singapore 6-8 PQE Our client, a leading international full service law firm, is seeking a mid-level Commonwealth qualified lawyer to join its busy projects team. You will have experience handling both financing and project development work across a number of sectors including energy and infrastructure. You will have worked for one the ‘Big 4’ in Singapore or for a top-tier international law firm. (SLG 8453)

CORPORATE ASSOCIATE Singapore 1-3 PQE

Our client, a leading international UK law firm, is seeking a Singapore qualified lawyer with corporate M&A experience to join its Singapore office. You will have strong experience gained in a leading firm in public and/or private M&A, joint ventures and restructuring work. You must have top academics. (SLG 7997)

PROJECT FINANCE Singapore 1-2 PQE

Our client is a leading international law firm with one of the highest ranking project finance teams in the region. They are seeking to hire a junior lawyer with a projects or general finance background and a strong interest in the projects sector. There will be good training in a supportive team and exposure to excellent quality of work. (SLG 8629)

BUSINESS DEVELOPMENT – LAW FIRM Singapore 3-6 Years

We are working on a number of business development roles for leading international law firms in Singapore. We are interested in hearing from business development professionals who have at least 3-6 years’ experience in a business development and marketing role in a professional services environment. Experience drafting pitches and proposals, client relationship management, drafting of communications and event management is required.

REGULATORY/COMPLIANCE Hong Kong 5-10 PQE

Leading Wall Street firm seeks a mid to senior level compliance lawyer to support the firm's clients in relation to compliance and regulatory matters. Lawyer with listed companies or regulatory bodies looking to move back to private practice will be considered for this role, as well as lawyers in private practice. Fluent Mandarin. Wall Street salary on offer. (SLG 8645)

BANKING/FINANCE Hong Kong 4-6 PQE

Highly regarded banking practice in Hong Kong is looking to appoint a strong managing associate to their award winning team. Strong experience in general banking, including both secured and unsecured lending, as well as leveraged and syndicated finance is required. A minimum of 4 years’ PQE and a strong ability to work independently is essential. (SLG 8517)

WEALTH MANAGEMENT Singapore 4-6 PQE

Our client is a leading brand in the consumer banking market. They are hiring a mid level lawyer for a role within the wealth management legal team. You will give legal and compliance advice on asset management, funds and insurance issues. This is a varied role in a supportive team. You must have at least 4 years’ relevant funds or regulatory insurance experience. (SLG 8703)

COMMERCIAL/IT Singapore 5-8 PQE

A global software IT company is seeking a senior lawyer with 5 to 8 years’ experience to join the Commercial Department. This role will support the legal, business and operational function of the company. You will have experience gained in a multinational software company or an IT commercial role in an MNC. (SLG 8342)

COMPLIANCE – CAP MKTS Singapore 5-8 PQE

A leading global investment bank is seeking a senior compliance specialist to join their Singapore team. You should have extensive knowledge of securities regulatory requirements and ideally experience within the equities market. The role will be responsible for ensuring compliance with all relevant regulatory requirements and review of sales and trading activities for the business. (SLG 8700)

IN-HOUSE BANKING Singapore 2-3 PQE

A global banking group is seeking a junior lawyer to join their Singapore legal team. You may be admitted in Singapore, UK or Australia and ideally have a good mix of private practice finance or in-house banking experience. You will be given exposure to variety of banking activities relating to loan agreements, trade finance, securities and credit. You will also be exposed to general corporate and commercial work. (SLG8648)

REGULATORY COUNSEL Singapore 5-8 PQE

Our client is a world leading oil and gas company. They are seeking a mid-level lawyer to join their regulatory team. You will have at least 5 years’ experience in a corporate/commercial legal role with some exposure to anti-trust, bribery and compliance work. The role will include advising on anti-trust merger control filings, conducting anti-trust investigations and providing anti-trust compliance advice. (SLG 8555)

INTERNATIONAL ROLE Texas-United States 3-6 PQE

This is a unique opportunity for a Singapore qualified lawyer to move in-house to a US business based in Dallas, Texas. Our client is a fast growing consumer business and highly successful. They are developing an Asian regional business and want to hire a Singaporean lawyer to support that business from the HQ in Texas. You are likely to have 3-6 years’ experience and either already be in-house or this could be a first move in-house.

In-HousePrivate Practice

54Appointments

Singapore Office: 24 Raffles Place, #17-06 Clifford Centre, Singapore 048621 | Tel: +65 6236 0166 Licence no. 07C5739

Hong Kong Office: Suite 901, Level 9, The Hong Kong ClubBuilding, 3A Chater Road, Central, Hong Kong | Tel: + 852 2526 2981

Regulatory and Compliance Director (10+ PQE), SingaporeRenowned company seeks a lawyer with no less than 10 years experience to join their legal team. Working closely with external regulators and internal business groups, the successful candidate will develop and implement a regulatory and compliance framework for the company. The ideal candidate must have strong US compliance experience and a track record of working with business groups to advise on the impact of such regulations and policies on the company's evolving business needs. [S3130]

Assistant General Counsel (4-8 PQE), SingaporeKey player in the communications industry seeks a Singapore qualified lawyer with strong litigation experience, to join its legal and regulatory team. The candidate will be responsible for advising on a wide range of corporate commercial legal as well as regulatory matters pertaining to the communications industry including competition, telecommunications, IP and IT laws. Candidates must be qualified in Singapore. Prior experience gained in a reputable law firm or in-house with the relevant industry would be regarded favourably. [S3187]

Legal Manager (7+ PQE), SingaporeJoin a highly respected legal team and gain hands-on regional experience in a blue chip Fortune 500 company. You will be involved in a broad range of issues including sale of commodities, logistics, financing activities, competition law, marketing, compliance and applicable regulatory matters. The candidate must have experience in commodities trading, trade finance, credit and/or shipping experience. The ideal candidate should be qualified to practice law in a common law jurisdiction and have strong regional and local legal experience in Singapore. The successful candidate can expect to work in a dynamic and fast paced organisation. [S3115]

Banking & Finance Lawyers (6+ PQE), SingaporeThe well-regarded Banking and Finance practice of this international law firm is seeking lawyers experienced in high-level financing transactions or banking regulatory matters to grow their practice. This is a great opportunity for senior associates or junior partners with good client contacts to obtain an excellent platform of support and strong networks to build their practices. Singapore lawyers experienced in cross-border transactions are strongly encouraged to apply. The successful candidates can look forward to a well developed career track in a truly global partnership. [S3111]

Compliance VP (6+ PQE), Singapore An exciting opportunity for a compliance professional to join a leading investment bank in Asia. The role involves providing compliance advisory support to the various business lines of the bank on regulatory issues, developments, and requirements relating to new products and businesses; compliance monitoring and review of policies and procedures; and conducting special investigations. Candidates should have solid experience in compliance and regulatory matters from a financial institution and be familiar with legislation such as the Securities & Futures Act, Financial Advisors Act and SGX rules. [S3185]

Corporate Counsel (4-7 PQE), SingaporeNASDAQ-listed MNC with a global footprint is expanding and looking to hire a corporate commercial lawyer to be based in its regional headquarters in Singapore. The successful candidate will enjoy good visibility and a variety of regional, cross-border work encompassing matters relating to e-commerce and the internet, privacy and data protection, IP/IT and patents, research & development as well as commercial contracts involving logistics, supply, manufacturing and leases. Candidates who have e-commerce experience and some Mandarin language skills will have an edge. [S3189]

Legal Counsel (3-5 PQE), SingaporeOne of the world's largest IT companies seeks a lawyer to join their regional legal team based in Singapore. The successful candidate will advise business units based in Singapore and Malaysia on high revenue-generating customer contracts, high value and high risk transactions and identify and resolve complex local legal issues. The ideal candidate should be diligent, proactive, solution-oriented and a team player. Candidates must be called to the Singapore Bar and have some corporate commercial experience in private practice. [S3191]

Head of Legal (12+ PQE), Delhi/Mumbai, IndiaGlobal professional services company seeks a senior lawyer to be based either in Delhi/ Mumbai, India. You will head a team of four lawyers and will work in a fast paced environment, provide legal input and support to senior management and business teams and have overall legal and compliance responsibility for India operations. Strong corporate/commercial, real estate and compliance management experience is advantageous. The ideal candidate must be confident with a dynamic personality and experienced in dealing with senior management. [S3101]

55 Appointments

In-house

Product & Supply Lawyer | 8-14 yrs pqe REF: 11125/SLG Our client, a global market leader in healthcare industry seeks a dynamic senior counsel to support the company’s Product and Supply chain function for the Asia Pacific region. Ideally, you will be a qualified lawyer with at least 8-14 yrs of solid experience gained from international corporations and/or top-tier law firms. Candidates with experience in procurement, supporting technical operations in a FMCG and/or related supply chain function will be well-suited for this role.

Head of Legal | 12+ yrs pqe REF: 10466/SLG Take on the top legal position at this very well known and established Singapore listed company. You will advise senior management and the board on all legal and commercial matters, supervise the corporate secretarial function, manage a mid size team and ensure compliance with all legal and regulatory requirements under SGX. Singapore qualification and strong management and people skills are a must. Legal & Compliance | 4-5 yrs pqe REF: 11080/SLG Take on a regional position at this global specialty chemicals company. As the SEA counsel you work closely with the head of legal & be responsible for advising business management in Southeast Asia on local legal matters, negotiations, M&A, JV’s, insurance and litigation. You must have strong working knowledge of corporate & compliance related matters and have gained atleast 4-5 yrs of experience from a similar capacity. Candidates with Indonesia experience will have an advantage.

Legal Counsel | 4-6 yrs pqe REF: 11097/SLG Our client is the leading player in their industry, a global set-up aggressive in its expansion plans. They are currently seeking a dynamic counsel to handle their M&A matters. You should have gained solid foundation with an international law firm, and have dealt with top-notch M&A transactions. Excellent communication & strong drafting skills are paramount as you will be required to independently interface with counterparts across Asia Pacific and Middle East. This will be an excellent opportunity for overseas candidates who are keen to get a foothold into the Asia market with an international brand name.

Legal Counsel | 3-5 yrs pqe REF: 11026/SLG Cover high-level commercial and IP matters for multidimensional projects at this world leading IT company. You will provide legal solutions for clients and management in Singapore and Malaysia, including driving high value/risk commercial transactions and program review, drafting, and negotiation. Ideally, you will be a SG qualified lawyer with atleast 3-5 yrs of relevant legal experience; Strong knowledge of local/regional laws, regulations, policies, and procedures along with excellent drafting skills is required to excel at this role.

Private PracticeDebt Capital Markets | 3-6 yrs pqe REF: 10594/SLG Top law firm would like to add a UK qualified associate with DCM experience to their Singapore team. You should have 3-6yrs pqe with strong technical experience in general finance and debt capital markets.

Asset Finance, Aviation | 3-5 yrs pqe REF: 10984/SLG

Our client, this leading international law firm is looking for an experienced lawyer with solid experience in cross-border asset finance work. This is a unique opportunity to work on large transactions with a strong team. 3-5 yrs of relevant experience gained from a law firm and/or an international bank is desired. Candidates with aviation experience will have an advantage, however shipping experience will also be considered.

Senior Associate | 2-4 yrs pqe REF: 10928/SLG

Join the team of this award winning firm with offices across Asia and Europe. Ideally you will possess solid Corporate/commercial experience gained at a top-tier law firm. Additional knowledge/practice in the South-east Asian markets will be an advantage.

US Capital Markets | 2-3 yrs pqe REF: 11039/SLG

This US-based law firm now seeks a US qualified capital markets associate to join their growing team in Singapore. You should have first-rate academics from a top-tier university, along with at least two years of relevant experience gained from a similar capacity. Solid understanding of securities, banking, M&A, finance is desired along with excellent technical skills.

Stand Out With Hughes-Castell

To find out more about these roles & apply, please contact us at: T: (852) 6220 2722E: [email protected] www.hughes-castell.com

SLG Oct12 Stand.indd 1 10/8/2012 4:28:07 PM

56Appointments

Pure Search is the market-leading legal recruiter in Asia Pacific, with an exceptional track record of success across a broad range of clients.

With a focus on partner, senior associate and team moves, Pure has firmly established relationships with the leading US firms and International practices, counting many of the Magic Circle, Silver Circle and White Shoe firms as key clients.

Offices in London +44 20 7429 4400 | Hong Kong +852 2168 0798 | Singapore +65 6407 1205

www.puresearch.com

Pure Search provides simplified access to outstanding careers and candidates.

Expertise meets Opportunities

The next stepFor a confidential discussion or to discuss the market, please contact:

Private Practice Andrew Wallace ( +65 6407 1206 *[email protected]

In-House Rebecca Collins ( +65 6407 1207 *[email protected]

DCM Partner

Banking Counsel

Leading US Law FirmSilver Circle

Law Firm

Corporate Senior Associate

NY Law Firm (White Shoe)

57 Appointments

THE SR GROUP . BREWER MORRIS . CARTER MURRAY . FRAZER JONES . SR SEARCH . TAYLOR ROOT

Jamie NewboldSingapore

It’s no surprise that our name is so well known. We’ve been a leader in specialist legal recruitment for more than 23 years with one of the strongest brands in the market. Alongside our reputation for professionalism and integrity, it’s why so many law firms come to us when they’re hiring. Which means we can open more doors for you. Visit our website to see the full range of opportunities currently available across our global office network or contact us for an informal discussion about your career on +65 6420 0500 or visit taylorroot.com

Expect our profile to raise yours

LONDON . DUBAI . HONG KONG . SINGAPORE . SYDNEY . MELBOURNE

General Banking SingaporeOne of Asia’s strongest banking outfits currently seeks a general banking lawyer to join its team. Prior experience with drafting loan documentation and general banking requirements is essential and there is a broad scope of work on offer for an in-house lawyer. Ref: 188321. 2-4 years

Litigation SingaporeA global aviation and maintenance, repair and overhaul company currently seeks a litigation lawyer to join its legal team to handle the contentious aspects of the legal work. This is an excellent opportunity for litigation lawyers to be involved in corporate work. Apply now for further details. Ref: 187521. 2-4 years

Derivatives Counsel (VP) SingaporeA global banking giant currently seeks a derivatives lawyer to join its legal team of 4 dealing with fixed income products, FX, credit and rates. You should have prior experience in derivatives work, gained either from private practice or in-house. Ref: 188421. 4-6+ years

Commercial/IT/Outsourcing SingaporeGlobally renowned management consultancy and services provider seeks an experienced generalist commercial and outsourcing lawyer for its growing legal team. You will need to be Singapore qualified, whilst strong transactional and IP experience will be a bonus. Apply now. Ref: 187841. 4-6+ years

Commercial/IT/Outsourcing SingaporeThe privatised arm of an established local outfit seeks a candidate with 6-8 years’ PQE. You will be the main legal counsel providing ICT planning, consultancy and programme management services to clients worldwide. Singapore qualified candidates are preferred. Ref: 188411. 6-8 years

Regulatory/ICT SingaporeAn established local firm is expanding and seeks a candidate with 4-8 years’ PQE. The job scope includes regulatory responsibilities in a group legal environment and data protection policy issues. Candidates straight from private practice are welcome to apply. Ref: 187671. 4-8 years

Commodities SingaporeOne of the world’s largest privatised companies is seeking a contracts manager/paralegal to come on board. The primary work area will be contract review and you will be expected to work closely with business partners while providing full support to the lawyers in Singapore. Ref: 188221. 3-5 years

IT/Software SingaporeThis leading software solutions company is currently looking to take on a lawyer to spearhead the Asia Pacific region. The successful candidate will provide legal and commercial advice to the APAC business team. Experience in software companies is mandatory. Ref: 188211. 8-12 years

Transportation SingaporeA major player in the transportation industry is seeking a legal counsel to join its expanding team. Reporting to the Legal Director, you will provide legal and corporate secretarial advice to the Group pertaining to various matters. Apply in confidence. Ref: 186451. 3-5 years

Funds SingaporeThis offshore law firm seeks a funds associate/partner. They specialise in private equity, hedge funds, joint ventures and providing general corporate advice. You will need to have Cayman/BVI experience. No book necessary. Apply now for this fantastic role. Ref: 188391.

Arbitration SingaporeThis mid-tier UK law firm is looking for an arbitration Partner to join its new office in Singapore. Working closely with the firm’s Managing Partner and existing clients, you will bring your own book/contacts of Asian business. Ref: 188361.

Project Finance SingaporeUK law firm established for a number of years in Asia with an enviable client base, seeks a project finance Partner to join the office. You will be supported by a team that has a great track record in the region with a name that is synonymous with the energy sector. Ref: 185161.

Corporate SingaporeThis top international firm is keen to hire an associate/partner into its corporate team. You will need public M&A experience (preferably gained in Singapore) and be keen to help build the practice further. Apply now. Ref: 151501.

Arbitration SingaporeThis leading global law firm is keen to make its first hire in international arbitration - initially at the Counsel level and eventually leading to Partner. Its existing client base will provide a steady stream of work but local experience and contacts will be useful. Ref: 185781.

US Corporates/Securities SingaporeThis well known global firm has a fantastic offering in SE Asia. It is now keen to hire a US qualified corporate Partner to increase its offering to clients. An existing Partner, you will be a known player at one of the top domestic law firms. Ref: 187061.

Corporate SingaporeThis well known global firm has a fantastic offering in SE Asia. It is now keen to hire a Singapore qualified corporate Partner to increase its offering to clients. An existing Partner, you will be a known player at one of the top domestic law firms. Ref: 186831.

Project Finance SingaporeThis US law firm has recently set up in Singapore and is looking to hire a Projects Partner. You should have experience gained with an international law firm in Asia and ideally have contacts/business. You will be expected to take a leading role in developing the office. Ref: 184881.

Corporate SingaporeThis UK firm is keen to hire a corporate Partner to join its already well established team. It has a particularly strong sector focus in energy and transportation and would be interested in augmenting this further. A strong book of business is important. Ref: 185161.

In-House

Partner Roles

taylorroot.com

To discuss Partner roles please contact Jamie Newbold or Alex Wiseman on +65 6420 0500 or email [email protected]

To discuss In-House roles please contact Jeremy Poh on +65 6420 0500 or email [email protected]

IN-HOUSE – ASIA

www.law-alliance.comwww.law-alliance.comVisit our website to see the latest in-house and private practice vacancies worldwide.

HONG KONG OFFICE Please contact Conor Greene at (852) 2521 0306

or email [email protected]

TOKYO OFFICE Please contact Amir Khan at (81) 3 4550 1526


SINGAPORE OFFICE Please contact Conor Greene at (65) 6603 1999


PRIVATE PRACTICE – SINGAPORE PRIVATE PRACTICE – WORLDWIDE IN-HOUSE – SINGAPORE

Licence no. – 04C2894

FUNDS, LEADING UK FIRM – HONG KONG

Leading UK firm seeks a lawyer with prior funds experience to join its globally top-ranked fund practice. You will be well-equipped to handle all aspects of transactions, from fund set-up to ongoing regulatory issues. (PTEW3099) 1-4 YRS PQE

CAPITAL MARKETS, WELL-RESPECTED US FIRM – HONG KONG

One of the world’s most admired US firms is recruiting a lawyer with HK capital markets experience to join its well-reputed capital markets team. The team has a strong tie to leading issuers. Significant client contact is guaranteed. (PTEW3085) 4-7 YRS PQE

FINANCE, PROMINENT US FIRM – HONG KONG

This premier law firm is inviting an experienced finance lawyer to join its growing team which has recently been boosted to the top ranking in Asia. The role will most suit a lawyer looking for a fast-growth career track. (PTEW3093) 1-4 YRS PQE

FINANCE / REGULATORY, RENOWED UK FIRM – HONG KONG

This firm has established itself as the world’s leading adviser in the financial regulatory rime. Its deep-rooted Regulatory team will provide both terrific training and support to junior lawyers seeking to specialize in this highly demanded area. (PTEW3084) 4 YRS+ PQE

PROJECT FINANCE – TOKYO

Leading NY firm is looking for a project finance associate to join their award winning team. Ideally you will have at least 5 years PQE in London or New York with a top tier firm. Japanese language is advantageous but not mandatory. (PTJAK0058) 5-8 YRS PQE

PROJECTS – SINGAPORE

Our client acts on some of the most complex and interesting projects in Asia. This opportunity would see a commonwealth qualified candidate joining a leading practice and undertaking high end projects work. (PTSAJ2413) 3-6 YRS PQE

DISPUTES – SINGAPORE

A premier UK law firm is seeking a lawyer to be part of the expansion of its practice in Singapore. The successful candidate will ideally have construction disputes experience, but candidates with general arbitration experience can also apply. (PTSAJ2411) 3-7 YRS PQE

HEAD OF LEGAL AND COMPLIANCE - FUNDS – HONG KONG

Join this large global institutional investor as the Head of Legal to manage all legal and regulatory issues for the Group’s businesses in Asia. You will be advising on a range of financial products including equity and fixed income securities. (ISEW1510) 8 YRS+ PQE

LEGAL COUNSEL - MNC – MALAYSIA

A global presence in logistics/warehousing solutions, our client is hiring a corporate lawyer to bolster its legal presence in Kuala Lumpur. You will work with an experienced international lawyer, and handle the legal work for the EMEA business. (ISSRB1643) 4 YRS+ PQE

DATA GOVERNANCE MANAGER - BANK – SINGAPORE

Exciting role for a lawyer experienced in data protection. You will ensure the Bank complies with all legal and regulatory requirements relating to data and information management, technology, operations and IP matters. (ISSRB1632) 5 YRS+ PQE

JUNIOR LAWYER - GLOBAL ASSET MANAGER – HONG KONG

Based in HK, you will be responsible for fund establishment/ maintenance, as well as drafting and reviewing a range of contracts and funds related documents including distribution agreements. International firm experience preferred. (ISEW1522) 3 YRS+ PQE

LEGAL COUNSEL (CONTRACTOR) - CORPORATE – SINGAPORE

SGX-listed company is now hiring for the role of legal counsel. This represents an excellent opportunity for a corporate lawyer to transition from practice to in-house. Suitable candidates should have a good working knowledge of Mandarin. (ISSRB1640) 2 YRS+ PQE

LEGAL MANAGER - CONSULTANT – JAPAN

Global consulting firm is looking for a Legal Manager to join their Tokyo team. Bar qualification is preferred (Bengoshi or foreign) and 5+ years experience at a law firm or in house is a must. Japanese fluency and business English required. (ISJAK0065) 5 YRS PQE

GENERAL COUNSEL - MNC – BANGKOK

MNC with a billion dollar annual turnover is on the lookout for a General Counsel, based in its Bangkok headquarters. Corporate experience in emerging markets is requisite as is liaison with government bodies. (ISSRB1637) 8 YRS+ PQE

SENIOR AVP CORPORATE COMMERCIAL - BANK

Blue chip international financial services institution is seeking a general corporate counsel for a role encompassing outsourcing, data protection and IT. You will ideally have a background in IT/TMT, and general corporate commercial practice. (ISSRB1641) 6 YRS+ PQE

LEGAL COUNSEL - MNC

Singapore MNC with diversified operations is hiring a legal counsel to join their team and handle an autonomous portfolio, with a regional remit. Broad experience, including corporate commercial/ M&A and corporate real estate required. (ISSRB1642) 4 YRS+ PQE

SENIOR LEGAL COUNSEL - SHIPPING

Working with a global leader in the energy and maritime solutions industry and reporting directly to the MD, you will step in as a Senior Legal Counsel in what promises to be a role that has an impact on key decisions. (ISSRB1614) 6 YRS+ PQE

LEGAL GROUP MANAGER - MNC

A leading name in the IT space is looking for a legal manager. The role will encompass a range of legal issues, and Commercial IT and outsourcing experience as in-house counsel is a must have. (ISSRB1505) 8 YRS PQE

LEGAL COUNSEL - GLOBAL MNC

Work in a tight knit legal team as a part of this household name in manufacturing and innovation. You will support the regional business and advise on the operations in SEA conduct internal compliance training and manage external legal counsel. (ISSRB1639) 5 YRS PQE

COMMERCIAL COUNSEL APAC - MNC

Our client is a technology player with a new legal desk based in Singapore and they seek a corporate generalist. An excellent opportunity for a corporate lawyer in an autonomous setup with a regional remit. Minimal travel. (ISSRB1634) 4-7 YRS PQE

LEGAL COUNSEL - BANK

Renowned team in the APAC financial markets space is hiring a legal counsel. You will have experience with swaps and derivatives; scope will extend beyond ISDA work. Good opportunity to gain broad finance experience. (ISSRB1636) 5-8 YRS PQE

BANKING & FINANCE

With this international practice, you will have the chance to undertake high-end banking & finance matters. Suitable candidates will be qualified in Singapore and are likely to be working with a top Singapore firm or an international firm. (PTSAJ2409) 1-5 YRS PQE

CORPORATE M&A – SINGAPORE QUALIFIED

If you are a Singapore qualified M&A lawyer currently working with a top firm, then this is an exciting role to consider. Join this international practice in Asia and work on some of the most complex M&A deals in the region. (PTSAJ2418) 3-5 YRS PQE

DISPUTES PARTNER

An opportunity for candidates with a book of business and arbitration experience to join a firm that plans to double its Asian footprint. On offer is equity or salaried partnership with this globally branded law firm with Singapore capabilities. (PTSAJ2414) PARTNER

PROJECT FINANCE

This opportunity will see the successful candidate working with a partner who is a superb lawyer. This role would suit a commonwealth qualified lawyer with experience gained on project finance documentation. (PTSAJ2421) 2-6 YRS PQE

PUBLIC COMPANY M&A - SNR ASSOCIATE / JNR PARTNER

A senior associate or a junior partner is sought by this top-tier firm. Suitable candidates should have public company M&A experience. A good opportunity to move to an international firm in a practice area market for strategic growth. (PTSAJ2416) 5 YRS+ PQE

AVIATION AND SHIPPING DISPUTES

Premier global aviation and shipping practice seeks capable junior aviation and shipping disputes lawyers. You will need to be qualified in a common law jurisdiction. On offer is market leading work under highly experienced partners. (PTSAJ2420) 2-6 YRS PQE

AVIATION FINANCE - SENIOR ASSOCIATE AND PARTNER

This client has an excellent global footprint in aviation law. They would like to extend this to Singapore with the addition of senior associates and partners. Candidates should have 4+ years PQE in aircraft finance. (PTSAJ2417) 4 YRS+ PQE

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