Kể từ ngày 01/03/2026, Luật Phục hồi, Phá sản số 142/2025/QH15 do Quốc hội khoá XV thông qua tại Kỳ họp thứ 10 (“Luật Phục hồi, Phá sản 2025”) đã chính thức có hiệu lực. Luật Phục hồi, Phá sản 2025 được ra đời trong bối cảnh thực tiễn áp dụng của Luật Phá sản 2014 bộc lộ nhiều hạn chế, thiên về xử lý hậu quả là phá sản hơn là phòng ngừa và tái cấu trúc.
Introduction
As of 1 March 2026, the Law on Rehabilitation and Bankruptcy No. 142/2025/QH15, adopted by the National Assembly of the 15th Legislature at its 10th Session (“Law on Rehabilitation and Bankruptcy 2025”), has officially come into effect.
Introduction
In December 2025, the Supreme Court of Queensland delivered a judgement which probably hasn’t received the attention it deserves. In Star Recruitment Service Pty Ltd v Smith [2025] QSC 334 the court considered the proper construction of the coronavirus-era safe harbour defence in s 588GAAA of theCorporations Act 2001 (Cth) (Act).
1. Legislative background and scope of article 198A
Welcome to the latest edition of Corporate Update.
The High Court’s recent decision in Reid-Roberts v Mei-Lin [2026] EWHC 49 (Ch) regarding WhatsApp communications may cause you to reconsider whether to add a moniker to your messages. While this decision related to s53 of the Law of Property Act 1925 (“LPA”) the principles set out in the judgment have wider-ranging significance, as they apply to any requirement for a document to be signed.
Background
The High Court’s recent decision in Reid-Roberts v Mei-Lin [2026] EWHC 49 (Ch) regarding WhatsApp communications may cause you to reconsider whether to add a moniker to your messages. While this decision related to s53 of the Law of Property Act 1925 (“LPA”) the principles set out in the judgment have wider-ranging significance, as they apply to any requirement for a document to be signed.
Background
在最新的 Re USUM Investment Group Ltd[2026] HKCFI 1320 一案中，香港公司法庭就普通法下对内地重整程序的承认（recognition）与协助（assistance），处理了若干“新颖而重要的问题（Novel and Important Questions）”，包括：香港法庭是否有权承认经境外法院（本案为内地法院）批准的企业破产重整；如有，具体的协助范围包括哪些？
本案中，香港公司法庭最终批准了由重庆市第五中级人民法院委任的管理人（Administrators）在香港提出的申请。该判决为日后内地与香港跨境重整的处理方式提供了更清晰的、权威性的分析路径，并进一步强化香港作为普通法跨境破产／重整枢纽司法管辖区的定位。
事实背景