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Insights on current issues



New Partner Announcement
Date: 02 Mar 2017
Posted by: Wayne M
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Clarke Ey Lawyers is delighted to announce the promotion of our new partner, Leiataualesa Komisi Koria. The firm of Clarke Ey Koria Lawyers will continue at its present location at Lotemau Centre, Matafele under its new name. Komisi advises businesses on all aspects of commercial law including business formation and dispute resolution. He has particular […]


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Congratulations Justice Clarke: Supreme Court appointment
Date: 21 Dec 2016
Posted by: Wayne M
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Congratulations Justice Clarke: Supreme Court appointment Justice Leiataualesa Daryl Clarke was sworn in as a Justice of the Supreme Court of Samoa on 14 December 2016. This follows his elevation to the District Court bench in January 2016. The Supreme Court is Samoa’s superior court of record. Justice Clarke was a founding partner of Clarke Ey […]


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Samoa’s consumption tax has been modernised and simplified through new VAGST Act 2015
Date: 17 Oct 2016
Posted by: Wayne M
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The VAGST Act 2015 was passed by Parliament in December 2015 and became effective as of [1 January 2016]. As with the new income tax legislation, the new VAGST Act is designed to reproduce the previous legislation using simplified, modern language so as to make the Act easier to interpret and apply. The Act also […]


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Samoa gearing up for Automatic Exchange of Tax Information
Date: 17 Oct 2016
Posted by: Wayne M
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Samoa has been a member of the OECD’s Global Forum on Tax Transparency since 2009. As such, Samoa has maintained its commitment to the global standards that are designed to combat international tax evasion. One of the main vehicles for promoting tax transparency is the exchange of tax information between the tax administrations (or competent […]


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Personal property securities changes
Date: 28 May 2013
Posted by: Wayne M
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Samoa’s new Personal Property Securities Act 2013 (PPSA) was enacted by Parliament in April 2013. This is significant new legislation which affects people and businesses who deal with personal property, including banks and trade creditors. It affects lending, leasing and other credit-providing activities. The law is modeled on similar legislation in Australia, New Zealand and […]


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Income tax overhaul for Samoan taxpayers
Date: 28 May 2013
Posted by: Wayne M
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Income tax overhaul for Samoan taxpayers A new income tax regime came into effect for Samoan taxpayers on 1 January 2013. The Income Tax Act 2012 is a tax code that covers income tax, salary/wages income tax and capital gains tax. It introduces a modern, clearer and simplified tax law based on accepted international norms. […]


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New labour laws for Samoa
Date: 28 May 2013
Posted by: Wayne M
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The Labour & Employment Relations Act 2013 will introduce significant changes to Samoa’s employment laws for both employers and employees. The Act, which is expected to commence operation in early 2014, includes new maternity and paternity leave entitlements. It also provides greater clarity about key employment issues such as termination notice periods and payout entitlements […]


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