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472 publications across business, courts, regulation, and everyday legal needs.

tax vat

Cross-Border M&A and Forex Remittance Guide in Bangladesh

Author: Barrister Liton Asaduzzaman Sarkar, Advocate, Supreme Court of Bangladesh (Lincoln's Inn)

tax vat

Cross-Border M&A and Share Purchase Agreements in Bangladesh: Due Diligence, FERA Compliance, Tax Clearances, and RJSC Formalities

This treatise provides a comprehensive roadmap for cross-border mergers and acquisitions (M&A) and share purchase agreements (SPAs) in Bangladesh, focusing on due diligence, Foreign Exchange Regulation Act (FERA) compliance, tax clearances, and Registrar of Joint Stock Companies and Firms (RJSC) formalities…

corporate rjsc

Cross-Border SaaS, Cloud Hosting & Personal Data Sovereignty Under Bangladesh Law | LegalBD

As Senior Advocate and Head of Commercial & Appellate Practice at LegalBD ( legalbd.com ), I advise multinational SaaS providers, hyperscale cloud vendors, and domestic enterprise CTOs navigating the complex regulatory intersection of technology and state sovereignty in Bangladesh. The regulatory paradigm governing…

foreign investment

Cross-Border Transactions and Foreign Exchange Controls

Bangladesh maintains a managed foreign exchange regime anchored in the Foreign Exchange Regulation Act, 1947 (FERA) , as substantially amended, and operationalized through Bangladesh Bank's circulars, the Guidelines for Foreign Exchange Transactions (GFET) , and sector-specific approvals under the Bangladesh…

foreign investment

Cross-Border Transactions and Foreign Exchange Controls

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tax vat

Customs Bond License for Export-Oriented Industries in Bangladesh: Eligibility, Audit & Renewal

Featured Snippet: A Customs Bond License, issued under Chapter XI of the Customs Act 2023 and the Customs Bonded Warehouse Licensing Rules 2008, permits 100% export-oriented industries to import raw materials duty-free against a General Bond (Form "Kha"), deferring customs duty, VAT, and supplementary duty…

supreme court

Cyber Security Act 2023: Corporate Compliance & Data Protection

The Cyber Security Act 2023 (CSA) serves as the primary legislation governing the digital ecosystem in Bangladesh. It operates alongside the Information and Communication Technology Act 2006 and the Evidence Act 1872 (as amended in 2022) to regulate digital evidence and cyber-crimes.

supreme court

Cyber Security Act Offenses & Cyber Tribunal Bangladesh Guide

Featured Snippet: The Cyber Security Act, 2023 (Act No. XXVIII of 2023) is Bangladesh's principal cyber-crime statute, repealing the Cyber Security Act 2023. It defines 18 substantive offenses (Sections 17–34), establishes specialized Cyber Tribunals, restricts non-bailable offenses to Sections 17, 19, 27, and 33…

supreme court

Cyber Tribunal Defense: Defending Against Online Extortion, Blackmail & Fake Digital Evidence in Bangladesh

The ICT Division's official law portal records the Cyber Security Act 2026 and a Cyber Security (Amendment) Act 2026 entry. The linked official text, commencement, amendments and applicable procedures must be checked before relying on a section or penalty:

corporate rjsc

Data Protection and Privacy Law in Bangladesh: Legal Framework

Privacy in Bangladesh is currently governed by a patchwork of statutes, primarily the Constitution of the People's Republic of Bangladesh (Article 43) , the Information and Communication Technology Act 2006 , and the Cyber Security Act 2023 . The proposed Personal Data Protection Act (PDPA) is set to introduce a…

supreme court

Defamation on Facebook, TikTok & Social Media in Bangladesh: Cyber Tribunal Complaints vs False Case Defense

If you are reading this, you or someone you love is likely caught in one of two frightening situations: either your dignity and reputation have been attacked online through a fake profile, a doctored video, or a vicious defamatory post — or you have just received a phone call, a police notice, or a court summons…

corporate rjsc

Definitive Guide to RJSC Name Clearance, MoA & AoA Drafting, and Statutory Form Certifications under Companies Act 1994

Under the Companies Act 1994 , the incorporation of a limited liability company in Bangladesh is a rigorous statutory process governed by the Registrar of Joint Stock Companies and Firms (RJSC). As a practitioner at the Supreme Court of Bangladesh, I present this definitive commercial guide to elucidate the…

corporate rjsc

Definitive Guide to Share Transfer Stamp Duty, Form 117 Execution, and RJSC Register Rectification in Bangladesh

As Barrister Liton Sarkar, Advocate of the Supreme Court of Bangladesh, I present this definitive commercial guide on the statutory mechanics of share transfers within private and public limited companies. The transfer of shares in Bangladesh is strictly governed by the Companies Act 1994 and the Stamp Act 1899…

corporate rjsc

Definitive Guide to Statutory Nominee Directorship, UBO, and Domicile Rules in Bangladesh

As an Advocate of the Supreme Court of Bangladesh, I frequently advise foreign investors and multinational corporations on the strict codified requirements governing corporate establishment in this jurisdiction. The intersection of Statutory Nominee Directorship, Ultimate Beneficial Ownership (UBO), and Domicile…

corporate rjsc

Denmohr (Dower) and Maintenance Rights in Bangladesh: Family Court Recovery Suits & Arrears Execution

Navigating the landscape of matrimonial rights in Bangladesh requires a precise understanding of Islamic personal law intertwined with strict statutory procedures. For a divorced or separated Muslim woman, the recovery of Denmohr (dower) and Nafaqah (maintenance) is not merely a moral entitlement but a highly…

corporate rjsc

Digital Business Registration in Bangladesh: A Statutory Guide

The regulatory landscape for digital businesses in Bangladesh is governed primarily by the Companies Act 1994 , the Income Tax Act 2023 , and the Local Government (City Corporation) Act 2009 . Furthermore, the National Digital Commerce Policy 2018 mandates specific compliance for e-commerce entities.

corporate rjsc

Digital Security Act Bangladesh: Business & Creator Guide

The regulatory landscape for digital operations in Bangladesh is primarily governed by the Cyber Security Act 2023 (DSA) , which has been largely superseded by the Cyber Security Act 2023 (CSA) . While the CSA retains many procedural elements of the DSA, it introduces revised penalties and definitions for digital…

corporate rjsc

Directors' Duties and Related Party Transactions in Bangladesh

In Bangladesh, the governance of corporate entities is primarily regulated by the Companies Act 1994 , supplemented by the Securities and Exchange Commission (Corporate Governance Code) Notification 2018 for listed companies and the Income Tax Act 2023 regarding fiscal transparency.

corporate rjsc

Disciplinary Proceedings & Domestic Inquiry in Bangladesh: Charge-Sheet, Show-Cause & Fair Hearing

Navigating disciplinary proceedings and domestic inquiries in Bangladesh requires absolute precision and strict adherence to statutory mandates. For HR professionals, legal counsel, and corporate management, executing a lawful dismissal for misconduct is not merely an administrative task; it is a highly regulated…

foreign investment

Disinvestment & Outward Share Transfer Repatriation by Foreign Investors

The repatriation of disinvestment proceeds and funds arising from outward share transfers by foreign investors in Bangladesh is primarily governed by the Foreign Exchange Regulation Act, 1947, and various circulars and directives issued by Bangladesh Bank. The Investment Policy of Bangladesh also provides…