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Arbitration & ADR

10 June 2021
William Leung Court affirms need for unsatisfied tax claim to use tax gathering defence

Hong Kong - William KW Leung & Co

It is trite law that the Hong Kong courts will not enforce a foreign arbitral award if it amounts to indirect enforcement of foreign laws. In the context of tax law, a defence known as the 'tax gathering' defence exists, under which a foreign award will not be enforced if it would, in effect, help foreign states to collect taxes. However, the requirements of this defence have been unclear. Now, a recent case has affirmed that an unsatisfied tax claim is a prerequisite for the tax gathering defence.

Authors: William Leung, Alicia So
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Marie Berard Commercial Court declines to lift stay on enforcement of arbitral awards against Russia

United Kingdom - Clifford Chance

The High Court recently declined to lift a stay of the hearing of an application for the enforcement, under the Arbitration Act 1996, of certain arbitral awards and a related jurisdictional objection by the respondent (Russia) on grounds of sovereign immunity. Among other things, a court's powers under the Arbitration Act to order an adjournment of proceedings and the payment of security are not applicable where there is an unresolved state immunity challenge under the State Immunity Act.

Authors: Marie Berard, Christina Cathey Schuetz
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