Civil Law | Judiciary.org

From PE Confusion to Clarity: NITI Aayog’s Push to Reform Profit Attribution Rules

Summary: India’s tax framework has long posed challenges for foreign investors, particularly around PE and profit attribution rules. NITI Aayog’s working paper proposes a presumptive taxation scheme to simplify compliance and reduce litigation with respect to profit attribution. Through introducing sector-specific profit percentages to turnover, the working paper intends to offer clarity and ease administrative burdens. Its success, however, will hinge on setting realistic rates that are pragmatic and practicable and can balance revenue protection with investor appeal.

Background

India … Read the rest

Civil Law

How Will DoW Determine Which Level of CMMC Applies to My Agreement?

Now that the final Cybersecurity Maturity Model Certification (CMMC) Program and Procurement Rules have been issued by the Department of War (DoW) (see our CMMC Toolkit for in-depth analysis of these Rules) and the CMMC Program is set to begin in earnest, there is some uncertainty in industry as to how DoW will determine which level of CMMC should apply to a particular procurement, as well as when and how waivers will apply to CMMC requirements. The Procurement Rule is … Read the rest

Civil Law

MAS to Singapore Fund Managers: You Better See What Is Happening with the VCC!

Summary: This blog is an insight into a circular issued by the Monetary Authority of Singapore on June 26, 2025, and addressed to chief executive officers of fund management entities in Singapore. Upon its release, it had caused a flutter among some fund management entities regarding the implications and intent behind the circular. We take a closer look at what it entails.

Introduction

Our previous blog [A variable capital “company”, or “fund”? | Private Client] was about the Variable Capital … Read the rest

Civil Law

Listeria Outbreak Linked to Pasta Meals – the Rest of the Untold Story

Almost half a year (that’s right, half a year!) after Fresh Realm ready-to-reheat meals were originally linked to a Listeria monocytogenes (Lm) outbreak and the original recalls were conducted – illnesses continue and pasta as an ingredient by another supplier (Nate’s Fine Foods) is now contributing to a wave of ingredient driven recalls in a variety of pasta containing meal products sold by retailers.

While this one seems ripe for more transparent investigatory reporting, either by public health officials or … Read the rest

Civil Law

DUAA 2025 : utilisation des données à des fins de recherche scientifique au UK

Cet article est le neuvième et dernier d’une série d’articles[1] examinant les changements apportés par le « Data (Use and Access) Act 2025 » ou Loi DUA par comparaison au RGPD.

La loi DUA regroupe dans un nouveau chapitre 8A du RGPD britannique les garanties pour les traitements à des fins de recherche scientifique ou historique ou à des fins statistiques (auquel il est fait référence sous les termes “RAS purposes”). Ce chapitre décrit les garanties fondamentales à mettre en place … Read the rest

Civil Law

Stop Renting Digital Real Estate: Build Your Brand on Your Own Domain

Platforms like Substack and Medium have made publishing easier than ever—but if you rely solely on them, you’re renting space on someone else’s land. Owning your own domain gives you independence, credibility, long-term control, and many other benefits:

1. Professional Credibility and Branding

A custom domain name projects authority and legitimacy.
Think about it—who would you trust more: smithlaw.medium.com or smithlaw.com?”

Pro Tip: Journalists, lawyers, consultants, and authors who use custom domains are taken more seriously than those who don’t.… Read the rest

Civil Law

New Podcast Series: Supply Chain Reaction – Navigating the Legal Landscape of Supply Chains

Our industry experts have come together for our recent podcast series, Supply Chain Reaction, to explore the latest issues facing supply chains worldwide, including risk management, new regulations, supply chain strategy and how to manage different types of contracts. Join our panel of lawyers from a variety of practices as they discuss a specific topic or case study each episode. Episodes include:

Manufacturing Perfect Contracts – In our debut episode, we explore the ins and outs of supply chain contracts.

… Read the rest

Civil Law

When Surplus Lines Brokers Are Off the Hook: Connecticut Department Issues Bulletin on New Diligent Effort Exception

On October 10, 2025, the Connecticut Department of Insurance (the Department) issued Bulletin SL-6 (the Bulletin) to restate the requirements generally applicable to surplus lines placements, and to advise that the diligent effort exception established by Public Act 25-87, effective October 1, 2025, only applies to surplus lines brokers when they procure insurance coverage through an unaffiliated wholesale broker. The Bulletin additionally supersedes and rescinds Connecticut Bulletins SL-3 and SL-5.

Public Act 25-87

Effective October 1, 2025, Public Act 25-87 … Read the rest