আইন ও বিচার ব্যবস্থা বেশ জটিল এবং সূক্ষ্ম বিষয়। অনেকের জন্য ফৌজদারি মামলার বিভিন্ন প্রক্রিয়া বোঝা কঠিন হয়ে পড়ে। বিশেষ করে, জি.আর (GR Case) ও সি.আর (CR Case) মামলা সম্পর্কে অনেকেরই পরিপূর্ণ ধারণা নেই। সংক্ষেপে বললে, থানায় দায়ের করা মামলা জি.আর মামলা এবং আদালতে দায়ের করা মামলা সি.আর মামলা।
ফৌজদারি কার্যবিধি অনুসারে, বাংলাদেশে অপরাধমূলক মামলাগুলোর দুটি প্রধান ধারা রয়েছে – জি.আর (General Register Case) ও সি.আর (Complaint Register Case)।
জি.আর মামলা: থানায় দায়ের করা সাধারণ মামলা, যা পুলিশের মাধ্যমে তদন্ত করা হয়।
সি.আর মামলা: আদালতে সরাসরি দায়ের করা মামলা, যেখানে ম্যাজিস্ট্রেট সরাসরি অভিযোগ গ্রহণ করেন ও তদন্তের নির্দেশ দেন।
এখন আমরা এই দুই ধরনের মামলার বিশদ ধাপ ও বৈশিষ্ট্য বিশ্লেষণ করবো।
সি.আর মামলার (CR Case) ধাপসমূহ
সি.আর মামলা হলো কমপ্লেইন্ট রেজিস্ট্রার (Complaint Register) কেস বা নালিশী মামলা। এটি সাধারণত তখন দায়ের করা হয় যখন থানার ভারপ্রাপ্ত কর্মকর্তা (ওসি) কোন অভিযোগ গ্রহণ করতে অস্বীকার করেন বা বাদী চান যে আদালত বিষয়টি সরাসরি গ্রহণ করুক।
সি.আর মামলার প্রক্রিয়া:
অভিযোগ দাখিল:
বাদী আদালতে লিখিত অভিযোগ দাখিল করেন।
ম্যাজিস্ট্রেট এটি পর্যালোচনা করেন।
২০০ ধারামতে জবানবন্দী গ্রহণ:
অভিযোগকারীকে হলফনামার মাধ্যমে তার অভিযোগের সত্যতা যাচাই করতে হয়।
২০২ ধারার অধীনে তদন্তের নির্দেশ:
যদি ম্যাজিস্ট্রেট মনে করেন যে তদন্ত প্রয়োজন, তবে পুলিশ বা অন্য কোনো সংস্থাকে তদন্তের নির্দেশ দিতে পারেন।
১৭৩ ধারার অধীনে তদন্ত রিপোর্ট:
তদন্ত সংস্থা তাদের রিপোর্ট দাখিল করে।
২০৩ ধারায় মামলা খারিজ বা স্বীকৃতি:
ম্যাজিস্ট্রেট যদি মনে করেন যে অভিযোগের ভিত্তি নেই, তবে মামলা খারিজ হতে পারে।
অন্যথায়, আদালত চার্জ গঠন করেন ও বিচার প্রক্রিয়া শুরু করেন।
নারাজি আবেদন:
যদি বাদী পুলিশের রিপোর্টে সন্তুষ্ট না হন, তবে পুনঃতদন্তের জন্য নারাজি আবেদন করতে পারেন।
জি.আর মামলার (GR Case) ধাপসমূহ
জি.আর মামলা হলো জেনারেল রেজিস্টার (General Register) কেস। এটি সেইসব মামলা যা থানায় দায়ের করা হয় এবং পুলিশ তদন্ত করে। সাধারণত আমলযোগ্য অপরাধগুলো এই মামলার আওতায় পড়ে।
জি.আর মামলার প্রক্রিয়া:
১৫৪ ধারায় এফআইআর দায়ের:
কোনো ব্যক্তি থানায় অভিযোগ জানালে তা FIR (First Information Report) হিসেবে গ্রহণ করা হয়।
১৫৬ ধারার অধীনে তদন্ত:
পুলিশ অভিযোগের ভিত্তিতে তদন্ত শুরু করে।
অপরাধীকে গ্রেফতার করতে পারে (প্রয়োজনে)।
চূড়ান্ত প্রতিবেদন বা চার্জশিট দাখিল:
তদন্ত শেষে পুলিশ চার্জশিট বা চূড়ান্ত প্রতিবেদন আদালতে দাখিল করে।
বিচার শুরু:
আদালত চার্জ গঠন করে ও সাক্ষ্যগ্রহণ প্রক্রিয়া শুরু হয়।
আমলযোগ্য ও অ-আমলযোগ্য অপরাধ
বাংলাদেশে অপরাধ দু’টি প্রধান ভাগে বিভক্ত:
আমলযোগ্য অপরাধ:
পুলিশের অনুমতি ছাড়াই মামলা রুজু ও গ্রেফতার করা যায়।
উদাহরণ: খুন, ডাকাতি, ধর্ষণ।
অ-আমলযোগ্য অপরাধ:
পুলিশের অনুমতি নিয়ে মামলা করতে হয়।
উদাহরণ: মানহানি, হুমকি প্রদান।
জি.আর ও সি.আর মামলায় জামিন
জামিন হলো অভিযুক্তের আদালতে উপস্থিত থাকার নিশ্চয়তার বিনিময়ে মুক্তির অনুমতি।
জামিনযোগ্য ও অ-জামিনযোগ্য অপরাধ:
জামিনযোগ্য অপরাধ: যেখানে অভিযুক্ত সহজেই জামিন পেতে পারেন।
অ-জামিনযোগ্য অপরাধ: গুরুতর অপরাধ, যেখানে জামিন পেতে আদালতের অনুমতি প্রয়োজন।
The Corporate Law Firm in Bangladesh and the Expertise of TRW Law Firm: A Leader in Corporate Legal Services in Bangladesh
TRW Law Firm is one of Bangladesh’s most distinguished corporate law firms, offering a comprehensive range of legal services to businesses, multinational corporations, startups, and entrepreneurs. With a team of highly skilled lawyers, including Barrister Tahmidur Rahman, Advocate Syed Wahid, and Barrister Remura Mahbub, TRW Law Firm has built a reputation for excellence, innovation, and client-focused solutions.
The firm is renowned for its in-depth understanding of corporate law, regulatory compliance, and strategic legal advisory services. This article explores the corporate law expertise of TRW Law Firm, the services it provides, and why it is considered one of the top corporate law firms in Bangladesh.
Corporate Law Expertise of TRW Law Firm
TRW Law Firm specializes in a broad spectrum of corporate legal matters, ensuring businesses remain compliant with legal requirements while achieving their commercial objectives. The firm’s expertise spans corporate governance, business structuring, mergers and acquisitions, regulatory compliance, contract law, dispute resolution, and corporate finance.
Business Formation and Structuring
One of TRW Law Firm’s core competencies is assisting clients with business formation and structuring. The firm provides expert guidance on choosing the right legal entity, whether it be:
■ Private Limited Companies ■ Public Limited Companies ■ Joint Ventures ■ Partnerships ■ Sole Proprietorships ■ Foreign Branch and Liaison Offices
The firm’s lawyers assist with company registration, drafting articles of association, shareholder agreements, and ensuring compliance with the Companies Act of Bangladesh.
Mergers and Acquisitions (M&A)
TRW Law Firm is a trusted advisor for mergers, acquisitions, and corporate restructuring. The firm provides legal due diligence, risk assessment, negotiation, and regulatory approvals required for seamless M&A transactions. The firm assists in:
■ Drafting and reviewing share purchase agreements ■ Advising on asset transfers ■ Negotiating deal terms ■ Ensuring compliance with the Securities and Exchange Commission (SEC)
Regulatory Compliance and Corporate Governance
In an evolving regulatory landscape, businesses need to stay compliant with corporate laws, taxation regulations, and industry-specific guidelines. TRW Law Firm offers regulatory advisory services to help clients comply with:
■ The Companies Act 1994 ■ The Securities and Exchange Ordinance 1969 ■ The Competition Act 2012 ■ The Bangladesh Investment Development Authority (BIDA) Regulations ■ Anti-Money Laundering (AML) and Counter-Terrorism Financing (CTF) laws
The firm advises corporate boards on governance structures, risk management, shareholder rights, and fiduciary duties to prevent legal disputes and ensure ethical corporate practices.
Commercial Contracts and Agreements
TRW Law Firm excels in drafting, reviewing, and negotiating contracts to protect the interests of businesses. The firm handles:
■ Shareholder Agreements ■ Partnership Agreements ■ Supply and Distribution Agreements ■ Employment Contracts ■ Licensing and Intellectual Property Agreements
With a meticulous approach, the firm ensures that contracts are legally sound and aligned with the strategic interests of clients.
Dispute Resolution and Corporate Litigation
When corporate disputes arise, TRW Law Firm provides strong legal representation in litigation, arbitration, and alternative dispute resolution (ADR). The firm represents clients in matters related to:
■ Shareholder and Director Disputes ■ Breach of Contract Cases ■ Intellectual Property Disputes ■ Employment and Labor Law Conflicts ■ Commercial Debt Recovery
The firm’s expertise in ADR mechanisms such as mediation and arbitration helps clients resolve disputes efficiently and cost-effectively.
Corporate Taxation and Compliance
TRW Law Firm assists clients in navigating complex corporate tax structures, ensuring compliance with tax laws and regulations. The firm advises on:
■ Corporate Income Tax Planning ■ Value Added Tax (VAT) Compliance ■ Withholding Tax Obligations ■ Customs and Excise Duties ■ International Taxation for Multinational Businesses
By leveraging tax-efficient strategies, TRW Law Firm helps clients optimize their tax liabilities while adhering to Bangladesh’s tax laws.
Foreign Investment and Joint Ventures
With Bangladesh being a lucrative destination for foreign investors, TRW Law Firm provides comprehensive legal support to international businesses seeking to enter the market. The firm assists with:
■ Foreign Direct Investment (FDI) Approvals ■ Joint Venture Agreements ■ Repatriation of Profits ■ Licensing and Permits ■ Compliance with the Bangladesh Investment Development Authority (BIDA) Guidelines
TRW Law Firm ensures that foreign investors have a legally secure foundation to operate in Bangladesh.
Intellectual Property (IP) Law and Technology Law
In today’s digital economy, businesses must protect their intellectual property rights. TRW Law Firm provides legal counsel on:
■ Trademark Registration and Protection ■ Copyrights and Patents ■ Data Protection and Privacy Laws ■ Cybersecurity and E-Commerce Regulations
The firm also advises technology startups on compliance with ICT laws and policies in Bangladesh.
Why TRW Law Firm is One of the Top Corporate Law Firms in Bangladesh
1. Unparalleled Expertise and Experience
TRW Law Firm has a team of some of the best corporate lawyers in Bangladesh, including Barrister Tahmidur Rahman, Advocate Syed Wahid, and Barrister Remura Mahbub. Their expertise spans multiple legal domains, ensuring top-tier corporate legal advisory services.
2. Client-Centric Approach
The firm prioritizes client interests, offering tailored legal solutions that align with business objectives. TRW Law Firm’s commitment to responsiveness and transparency makes it a preferred choice for corporate clients.
3. Strong International and Local Presence
With offices in Dhaka and Dubai, TRW Law Firm serves both domestic and international clients, making it a top choice for multinational corporations and foreign investors.
4. Proven Track Record in Corporate Law
TRW Law Firm has successfully handled high-profile corporate cases, M&A transactions, regulatory compliance matters, and litigation for some of the largest companies in Bangladesh.
5. Technologically Driven Legal Solutions
As a technologically advanced law firm, TRW integrates legal tech solutions for efficient case management, contract automation, and compliance tracking.
TRW Law Firm stands as a pillar of excellence in corporate law, offering a full spectrum of legal services to businesses across industries. Whether assisting with company formation, M&A transactions, regulatory compliance, dispute resolution, or taxation, TRW Law Firm remains a trusted legal partner for businesses in Bangladesh and beyond.
With a commitment to innovation, client satisfaction, and legal excellence, TRW Law Firm continues to solidify its position as one of the top corporate law firms in Bangladesh.
Contact TRW Law Firm
For corporate legal assistance, reach out to TRW Law Firm:
Expats and Employment Law in Bangladesh: A Comprehensive Legal Guide
With Bangladesh’s growing economy and increasing foreign investments, the employment of expatriates has become more common across various sectors, including manufacturing, banking, IT, and infrastructure. While Bangladesh offers significant opportunities for expats, employment laws regulating their stay, work permits, and rights are governed by multiple statutes and regulatory frameworks.
This article provides an in-depth analysis of employment laws for expatriates in Bangladesh, covering legal requirements, work permits, taxation, dispute resolution, and relevant case laws, while ensuring compliance with Bangladesh’s Labour Act 2006, Foreign Exchange Regulation Act 1947, Income Tax Ordinance 1984, and other key legal provisions.
Legal Framework for Expatriate Employment in Bangladesh
1. Work Permits and Visa Requirements
Foreign nationals intending to work in Bangladesh must obtain the necessary legal documentation, including work permits and visas. The key regulations governing expatriate employment include:
Work Permit: Governed by the Bangladesh Investment Development Authority (BIDA), the Bangladesh Export Processing Zones Authority (BEPZA), and the Bangladesh High-Tech Park Authority (BHTPA), depending on the employment sector.
Visa Requirements: Expats require an E (Employment) visa, issued by the Department of Immigration & Passports, with an initial validity of three months and extendable up to two years.
Security Clearance: Approval from the Ministry of Home Affairs is mandatory for specific sectors such as NGOs and security-sensitive organizations.
Key Provisions Under Bangladesh Investment Development Authority (BIDA) Rules:
Employers must apply for an expatriate’s work permit through BIDA Online System.
The application must be supported by company incorporation documents, job descriptions, and justification for hiring a foreign national.
Maximum Ratio: Industrial sector companies are allowed to employ 1 foreign worker per 20 local workers (1:20 ratio), while commercial sector firms are allowed 1:5.
Employment Period: Expatriates are generally allowed to work for up to five years in industrial enterprises and three years in commercial enterprises.
2. Labour Laws and Rights of Expatriates in Bangladesh
Expatriates working in Bangladesh are subject to both their employment contract and local labor laws. However, Bangladesh Labour Act, 2006 (BLA 2006) mainly applies to local workers, and foreign nationals are typically governed by the terms of their employment contracts.
Key Labour Law Provisions Affecting Expats
Employment Contracts: Expat contracts must comply with Bangladeshi laws and include provisions regarding salary, benefits, termination, and dispute resolution.
Minimum Wage and Salary Payment: Expats are generally paid in foreign currency or BDT as per contract. Salaries must comply with the Foreign Exchange Regulation Act, 1947.
Working Hours: Standard work hours apply, with 8-hour workdays and 48-hour workweeks. Overtime compensation applies based on contract terms.
Leaves and Benefits:
Annual leave: 21 days per year
Sick leave: 14 days per year
Public holidays: 11-13 days
Maternity benefits apply only to female expatriates as per BLA 2006.
Termination and Severance: Employment can be terminated based on contractual terms. Severance pay may apply depending on the contract’s terms, as the BLA 2006 severance pay provisions generally do not cover expatriates.
3. Taxation and Social Security Obligations for Expatriates
Expatriates working in Bangladesh must comply with Bangladesh’s tax laws, particularly the Income Tax Ordinance, 1984, and tax rates applicable to foreign workers.
Income Tax for Expatriates
Residency Status: Expats residing in Bangladesh for more than 182 days in a financial year are considered tax residents and taxed on their worldwide income.
Non-Residents: Expats staying less than 182 days are taxed only on Bangladesh-sourced income.
Tax Rates:
0% on annual income up to BDT 3,00,000 (for residents)
10% to 30% on subsequent income slabs
Non-residents are subject to a flat 30% tax on income earned in Bangladesh.
Social Security Contributions
Bangladesh currently has no mandatory pension scheme for expatriates.
Employers may offer gratuity funds or provident funds voluntarily as per employment contracts.
Expats are eligible for health insurance and other benefits as per their employer’s policy.
4. Dispute Resolution and Legal Protections for Expats
Expatriates working in Bangladesh are entitled to legal protections against wrongful termination, discrimination, and contract breaches.
Labour Court Jurisdiction
Expats can seek recourse through the Labour Court under the Bangladesh Labour Act, 2006, if their contracts incorporate local labour provisions.
In contractual disputes, expats can file cases in the Civil Court or opt for arbitration under the Arbitration Act, 2001.
Common Dispute Areas for Expats
Unlawful Termination: Expats must receive contractually agreed notice periods or severance.
Salary and Benefits Disputes: Employers must honor agreed salary packages under contract law and BIDA regulations.
Visa and Work Permit Issues: Disputes may arise from denied renewals or deportation risks.
Intellectual Property (IP) Rights: Expatriates involved in IT, research, or creative sectors should ensure IP protections in their contracts.
5. Repatriation of Earnings and Foreign Exchange Regulations
Expats can repatriate their salaries, bonuses, and savings under Bangladesh’s Foreign Exchange Regulation Act, 1947.
Key Repatriation Rules
Full Repatriation Allowed: Foreign nationals can transfer 100% of their net salaries and bonuses.
Process: Requires submission of a Tax Clearance Certificate from the National Board of Revenue (NBR).
Foreign Currency Bank Accounts: Expats can open Non-Resident Foreign Currency Deposit (NFCD) accounts to hold earnings in USD, GBP, or EUR.
6. Sector-Specific Regulations for Expat Employment
NGOs and Development Sector
Expats must obtain clearance from NGO Affairs Bureau and Home Ministry.
Salary Caps: Set by NGO guidelines, usually lower than corporate salaries.
Banking and Financial Sector
Bangladesh Bank Approval: Mandatory for hiring foreign nationals in banks and financial institutions.
Restrictions on Certain Roles: Expats are restricted from holding specific positions like CEO of local banks.
Manufacturing and Export Zones
BEPZA Approval: Required for employment in Export Processing Zones (EPZs).
Income Tax Exemptions: Some EPZ employers offer tax-free salaries for expatriates for a limited period.
1. Salary Inclusive of Social Security and Income Tax
Yes, you can agree to pay an employee a gross salary that includes social security premiums and income tax, meaning the employee bears the responsibility for their own tax payments. However, as an employer, you still have a legal obligation to ensure that taxes are deducted at source (TDS) and paid to the National Board of Revenue (NBR) on behalf of the employee.
Under the Income Tax Ordinance, 1984, employers must withhold and remit income tax (TDS) from salaries before disbursing them.
If the employer does not withhold tax and instead includes the total amount in the salary (leaving the employee responsible for paying taxes), the employer could still be liable for non-compliance in case the employee fails to pay their taxes.
Recommendation: It is safer and more compliant to deduct income tax at source and deposit it directly with the NBR.
2. Liability for Tax Evasion if the Employee is Responsible for Paying Their Own Income Tax
Yes, there is a liability risk for the employer if taxes are not deducted at source. Even if the employee agrees in writing to pay their own taxes, the employer may still be held jointly liable under Bangladeshi tax laws.
Legal Risk: Under Section 50 of the Income Tax Ordinance, 1984, employers must deduct tax at source (TDS)on salaries. Failure to do so could result in tax evasion charges against the employer.
If the NBR audits your company and finds that taxes were not deducted from employee salaries, they may impose penalties and backdated tax liabilities on the employer.
Best Practice: It is advisable to withhold tax at source and remit it to the NBR to avoid compliance risks.
3. Validity of the Probation Period Clause
Yes, a probation period is legally valid and binding under Bangladesh Labour Act, 2006 (BLA 2006).
Probation Duration:
6 months for general workers.
1 year for employees in supervisory or managerial roles.
During probation, an employer can terminate the employee without notice or severance, provided that the termination follows the terms specified in the employment contract.
After successful completion of the probationary period, the employee is entitled to full employment benefitsunder Bangladeshi labour laws.
Recommendation: Ensure the probation clause is clearly defined in the contract, specifying the duration, evaluation criteria, and grounds for termination.
4. Obligation for Leave Pay Beyond Salary
No, there is no legal obligation to provide additional leave pay beyond the employee’s salary.
Under Bangladesh Labour Act, 2006, employees are entitled to specific types of leave with pay (such as annual leave, sick leave, and public holidays), but there is no mandatory requirement to provide additional leave pay beyond these.
If leave pay is not explicitly stated in the employment contract, the employer is not obligated to provide any additional leave compensation.
Conclusion: You can structure salary payments without additional leave pay, as long as you comply with minimum statutory leave entitlements.
Final Recommendations
Income Tax: It is legally mandatory for employers to deduct tax at source and remit it to NBR to avoid liabilities.
Social Security: Bangladesh does not have a mandatory social security contribution system for expatriates, so it can be included in gross salary.
Probation Period: Legally valid as per BLA 2006, but must be clearly stated in the contract.
Leave Pay: No extra leave pay obligation beyond what is mandated in BLA 2006.
Application of Section 26(1)(a) for Executive-Level Employees
As executive-level employees will be hired on a permanent basis with an initial 12-month term, the provisions of Section 26(1)(a) of the Bangladesh Labour Act, 2006 (BLA 2006) apply. Under this provision:
Executive-level employees who have completed their probation period are classified as permanent workers.
If an employer terminates such an employee without cause, the company must provide 120 days’ notice (or equivalent salary in lieu of notice).
In contrast, if the employee resigns, they must give 60 days’ notice (or pay an equivalent amount to the employer in lieu of notice).
If termination is due to misconduct, an inquiry is required before dismissal, and termination without notice may be possible.
Thus, in cases of contractual termination, the company must adhere to the statutory notice periods outlined under Section 26(1)(a) to avoid legal complications.
Festival Leave Entitlement for Executive Employees
Festival leave is a key aspect of employee benefits in Bangladesh, and Section 118 of the BLA 2006 mandates that all employees, including expatriates, are entitled to 11 days of paid festival leave annually. The employer has the discretion to decide which holidays will be granted based on company policy while ensuring fairness for employees from different religious backgrounds.
If an employee works on a festival holiday, they are entitled to:
Double payment for that day, or
A compensatory day off on another date.
Employers must carefully define festival leave policies in employment contracts to align with statutory compliance and operational needs.
Taxation and Employer’s Obligations in Bangladesh
Employer’s Responsibility in Income Tax Deductions
Income taxation for expatriate executives is regulated under the Income Tax Ordinance, 1984, which mandates that employers must deduct tax at source (TDS) and remit it to the National Board of Revenue (NBR). Even if the employment contract states that taxes are inclusive within the salary, the employer remains responsible for ensuring compliance with tax laws.
Section 50 of the Income Tax Ordinance, 1984, explicitly states that employers must withhold income tax at source before disbursing salaries.
If an employer does not deduct tax and the employee fails to pay, the company may be held liable for tax evasion, facing penalties and backdated tax liabilities.
To comply with tax obligations, the safest approach is to:
Deduct income tax at source (TDS) before salary disbursement.
Issue a Tax Deduction Certificate to the employee for their records.
Maintain monthly tax deposit records with the NBR.
Merely including a clause requiring employees to submit self-paid income tax slips does not fully mitigate employer liability. If the tax authorities find non-compliance, the employer may still face enforcement actions.
Social Security Contributions and Employer’s Obligations
Unlike many countries, Bangladesh does not have a government-mandated social security system for expatriates. However, some employers offer provident funds, gratuity schemes, or health insurance as part of executive compensation.
If a provident fund or gratuity is offered, its contributions and withdrawal terms must be clearly defined in the employment contract.
Employers who voluntarily include social security benefits should ensure:
Proper documentation of contributions.
Legal clarity on payout terms for departing employees.
Since there is no mandatory government social security scheme, expatriate executives do not need to submit social security payment slips unless contractually required by the employer.
The employment of expatriates in Bangladesh is governed by multiple legal frameworks, requiring compliance with labour laws, tax regulations, work permit guidelines, and foreign exchange rules. Employers hiring foreign nationals must ensure proper BIDA/BEPZA permits, taxation compliance, and contractual protections to avoid legal complications.
For expert legal advice on expatriate employment in Bangladesh, TRW Law Firm provides comprehensive services, including visa processing, contract drafting, dispute resolution, and compliance advisory.
Potential Blacklisting of a Company for Non-Compliance with Expatriate Employment Laws in Bangladesh
If a company fails to comply with the regulations governing the employment of expatriates, including visa, work permit, and tax obligations, it could face serious legal and financial consequences, including potential blacklisting. Below are the key risks and conditions under which a company might be blacklisted.
1. Non-Compliance with Work Permit and Visa Regulations
Under Bangladesh Investment Development Authority (BIDA) regulations, expatriates must have a valid work permit and E Visa before commencing employment.
Potential Blacklisting Triggers:
✅ Employing an expatriate without a valid work permit ✅ Failure to renew the expatriate’s visa and work permit ✅ Employing more expatriates than the legally permitted ratio (1:20 for industrial, 1:5 for commercial sector) ✅ Using an E Visa for work beyond the legally permitted period without renewal
Consequences for the Company:
❌ BIDA may revoke the company’s approval for hiring expatriates ❌ Future work permit applications may be denied ❌ Blacklisting from BIDA, BEPZA (for EPZ companies), or other regulatory bodies ❌ Deportation of expatriates employed illegally
2. Failure to Deduct and Remit Income Tax for Expatriates
Under Section 50 of the Income Tax Ordinance, 1984, companies must deduct income tax at source (TDS) from employees’ salaries and deposit it with the National Board of Revenue (NBR).
Potential Blacklisting Triggers:
✅ Failing to deduct and remit income tax on an expatriate’s salary ✅ Misreporting employment of foreign nationals in tax filings ✅ Allowing expatriates to self-pay their taxes without employer oversight (violating tax withholding laws)
Consequences for the Company:
❌ Fines and penalties imposed by NBR ❌ Company may be flagged for tax evasion, affecting business licenses ❌ Risk of being blacklisted by the NBR, leading to banking and transaction restrictions
3. Violations of Labour Laws and Employee Rights
Although Bangladesh Labour Act, 2006 primarily applies to local employees, certain provisions affect expatriate employment.
Potential Blacklisting Triggers:
✅ Wrongful termination of expatriates without proper severance or notice period (as per Section 26 of BLA 2006) ✅ Non-payment of salaries or benefits agreed upon in the employment contract ✅ Failing to provide mandatory leave entitlements (such as festival leave or annual leave if specified in the contract)
Consequences for the Company:
❌ Legal claims from expatriates, leading to labor court actions ❌ Damaged reputation in the business community and with regulatory authorities ❌ Possible blacklisting by the Ministry of Labour for repeated violations
4. Foreign Exchange Violations for Salary Repatriation
Under the Foreign Exchange Regulation Act, 1947, expatriates must receive their salaries in compliance with Bangladesh Bank’s repatriation and remittance rules.
Potential Blacklisting Triggers:
✅ Paying expatriates in cash or through unauthorized foreign transactions ✅ Illegally repatriating salaries without proper tax clearance ✅ Non-disclosure of expatriate salaries in company financial records
Consequences for the Company:
❌ Heavy fines from Bangladesh Bank and NBR ❌ Company’s bank transactions flagged for foreign exchange violations ❌ Potential blacklisting from financial authorities, affecting import/export operations
How to Avoid Blacklisting?
To ensure compliance and avoid blacklisting, companies employing expatriates should:
✅ Obtain and renew all required work permits and visas through BIDA/BEPZA ✅ Deduct and remit income tax at source (TDS) for expatriate employees ✅ Ensure legal termination procedures and employment contract compliance ✅ Follow Bangladesh Bank regulations for salary repatriation ✅ Conduct regular internal audits to verify expatriate employment compliance
Biggest Law Firms in the World 2025: Global Leaders in Legal Services
📌 Best Law Firms in the World| 26/02/2025 ⏳ 5 min read
Does a Top Spot Really Exist?
Being a lawyer means competing for the best clients, securing favorable verdicts, and building a solid reputation. Many believe that working at one of the biggest law firms in the world is a direct path to success in the legal field. But is that necessarily true for you?
In this article, we’ll explore the largest law firms in the world in 2025, examine how rankings are determined, and discuss whether joining a major law firm aligns with your career aspirations. We’ll also highlight how IE Law School’s connections with global leaders in legal services can help you find the perfect fit for your legal career.
Top 10 Biggest Law Firms in the World (2025)
Legal services encompass a vast range of practice areas, including: ✅ Corporate law ✅ Taxation ✅ Business and finance ✅ Litigation and dispute resolution ✅ Intellectual property (patents, copyrights, trademarks) ✅ Antitrust and competition law ✅ Labor and employment law ✅ Arbitration and mediation ✅ Property and real estate law ✅ Administrative and political law
Some law firms dominate these fields more than others, often achieving global recognition for their expertise, financial strength, and extensive legal teams. The biggest law firms are frequently ranked using a variety of metrics, similar to university rankings.
According to recent data from The Global 200 rankings (2025) by Law.com, the top 10 law firms in the world, based on annual revenue and size, are:
📌 While Kirkland & Ellis tops the list due to its revenue, does that automatically make it the best firm to work for? Not necessarily.
Most “top 10 law firm” lists rely on data such as revenue, lawyer headcount, and global presence. However, they often fail to consider factors like company culture, work-life balance, and the actual quality of legal services provided.
For aspiring legal professionals, ranking law firms based solely on revenue isn’t always the best approach. Instead, consider factors like:
✅ Expertise in Your Area of Interest – Does the firm specialize in the type of law you want to practice? ✅ Work Culture & Ethics – Does the firm foster a positive environment for lawyers? ✅ Innovation & Technology – Is the firm leveraging AI and legal tech to improve efficiency? ✅ Career Growth Opportunities – Are there clear pathways for promotions and specialization?
How to Rank Law Firms Effectively?
To determine whether a law firm is truly among the best, you should evaluate it based on:
🟢 Bench Strength – The overall talent of the firm, from junior associates to senior partners. 🟢 Market Influence & Clientele – The firm’s reputation and its high-profile client base. 🟢 Track Record in Landmark Cases – The firm’s success in handling major transactions and litigation. 🟢 Investment in Innovation – Whether the firm is adopting AI-driven legal research, automation, and other technologies. 🟢 Attorney Work-Life Balance – A critical factor often overlooked in rankings.
A law firm may dominate revenue charts but have poor employee satisfaction due to excessive working hours and unrealistic expectations. Thus, determining the best firm for you requires a holistic evaluation beyond just financial metrics.
Biggest Law Firms in the US (2025)
The United States remains home to some of the most powerful legal entities globally. The top law firms dominating the U.S. legal industry include:
⭐ Kirkland & Ellis LLP – Known for its dominance in corporate law, M&A, and private equity. ⭐ Latham & Watkins LLP – Recognized for its strong presence in finance, litigation, and regulatory matters. ⭐ Skadden, Arps, Slate, Meagher & Flom LLP – A prestigious firm handling high-profile cases in corporate law.
These firms generate billions in revenue and employ thousands of attorneys across their global offices.
Biggest Law Firms in Europe (2025)
While the U.S. legal market is massive, European law firms also play a critical role in global legal affairs. The European 100 ranking (2025) reveals that European law firms collectively generated over $2.8 billion in revenue last year.
Some of the most influential European law firms include:
These firms are heavily involved in corporate law, international arbitration, and finance law.
Should You Join a Big Law Firm?
📌 Joining a large law firm has pros and cons.
✔️ Advantages: ✅ High salaries & bonuses ✅ Prestige and networking opportunities ✅ Access to high-profile cases and clients ✅ Strong career progression
❌ Challenges: ⏳ Long working hours & high-pressure environment ⚖️ Less work-life balance 🏢 Less flexibility compared to smaller firms
For some lawyers, the prestige and resources of a large firm are worth it. For others, smaller and mid-sized firms offer better work-life balance and client relationships.
The Best Law Firms in 2025 According to TRW law firm
At IE Law School, we maintain strong relationships with top-tier law firms worldwide. Our Law Talent Fair attracts representatives from industry leaders, including:
✔️ Eversheds Sutherland ✔️ Baker McKenzie ✔️ Linklaters ✔️ Pinsent Masons ✔️ CMS ✔️ Hogan Lovells ✔️ White & Case ✔️ DLA Piper ✔️ Dentons ✔️ PwC & Deloitte Legal
With a global legal talent shortage affecting firms, this is the perfect time to pursue a career in law and secure a position at a top firm.
TRW Law Firm: On the Path to Becoming a Global Legal Powerhouse
Introduction
The legal industry is evolving rapidly, with globalization, technological advancements, and increasing complexities in regulatory frameworks shaping the future of law firms worldwide. In this dynamic environment, TRW Law Firm is emerging as a formidable force, redefining the benchmarks of legal excellence, innovation, and client service. With a strategic vision, a commitment to excellence, and a forward-thinking approach, TRW is on track to becoming one of the leading global law firms in the world.
TRW’s Foundation of Excellence
Commitment to Legal Expertise and Client-Centric Solutions
At the core of TRW Law Firm’s success is its deep-rooted commitment to providing highly specialized legal services across diverse practice areas. From corporate law and litigation to international arbitration and intellectual property, TRW’s team of expert attorneys ensures that every case is handled with precision and dedication.
What sets TRW apart is its client-first philosophy, prioritizing tailor-made legal solutions that cater to the specific needs of individuals, businesses, and multinational corporations. By integrating legal strategy with commercial acumen, TRW ensures that clients receive legal counsel that is not only legally sound but also commercially viable.
Global Reach and Local Expertise
As globalization reshapes industries, TRW Law Firm has successfully expanded its international footprint, establishing itself as a go-to firm for clients requiring cross-border legal assistance. With offices strategically located in Dhaka, Dubai, and soon in the UK, TRW is well-positioned to serve clients navigating complex legal landscapes in multiple jurisdictions.
TRW’s approach combines global outreach with local expertise, ensuring that clients receive comprehensive legal support that aligns with regional regulations, business customs, and cultural sensitivities. This dual expertise allows TRW to handle international transactions, regulatory compliance, and litigation with unparalleled efficiency.
Leveraging Technology for Legal Innovation
TRW’s Commitment to Technological Advancement
The future of the legal industry lies in technological integration, and TRW Law Firm is leading the way in adopting cutting-edge legal tech solutions. Recognizing the impact of artificial intelligence (AI), blockchain, and automation, TRW is investing heavily in legal innovation to enhance its service offerings.
Some key technological initiatives at TRW include:
AI-Powered Legal Research: Utilizing advanced AI algorithms to conduct legal research, analyze precedents, and streamline case preparation.
Blockchain for Secure Transactions: Implementing blockchain technology to ensure security and transparency in contract management and financial transactions.
Virtual Legal Assistance: Providing clients with 24/7 virtual legal consultations, ensuring accessibility and convenience.
Cloud-Based Legal Management: Enhancing collaboration and case management through cloud computing, allowing for seamless communication across global offices.
By integrating technology into its legal practice, TRW is setting itself apart as a firm that embraces innovation, ensuring efficiency, accuracy, and superior service delivery.
Expansion into Key Practice Areas
Corporate and Commercial Law
With businesses increasingly facing regulatory complexities and cross-border challenges, TRW’s corporate and commercial law division is experiencing rapid growth. The firm assists corporations in mergers and acquisitions (M&A), contract negotiations, corporate governance, and compliance with international trade laws.
TRW’s expertise in corporate law has made it the trusted legal partner for businesses ranging from startups to multinational enterprises, helping them navigate legal risks and optimize their operations.
International Arbitration and Dispute Resolution
As businesses expand globally, legal disputes spanning multiple jurisdictions have become more common. TRW’s International Arbitration and Dispute Resolution team is recognized for its ability to handle complex cross-border disputes efficiently.
The firm’s expertise in international arbitration, mediation, and litigation enables it to represent clients before leading arbitration institutions, including:
The International Chamber of Commerce (ICC)
The London Court of International Arbitration (LCIA)
The Dubai International Financial Centre (DIFC)
By providing robust dispute resolution strategies, TRW is solidifying its position as a preferred legal partner for multinational corporations.
Banking, Finance, and Investment Advisory
TRW has established itself as a leading firm in banking, finance, and investment law, advising financial institutions, investors, and corporations on regulatory compliance, risk management, and structured finance transactions.
With financial regulations constantly evolving, TRW ensures that its clients stay ahead of regulatory requirements while optimizing their financial strategies. Its legal advisory services extend to Islamic finance, fintech regulations, and cross-border investment strategies.
Intellectual Property and Technology Law
As innovation drives business growth, protecting intellectual property (IP) has become more critical than ever. TRW’s Intellectual Property and Technology Law division is dedicated to safeguarding the rights of inventors, startups, and tech companies.
From patent filings and trademark protection to handling cyber law disputes, TRW’s legal team ensures that clients’ intellectual assets are secure, reinforcing the firm’s reputation as a legal leader in the tech industry.
TRW’s Ethical and Sustainable Legal Practice
Commitment to Social Responsibility and Pro Bono Work
Beyond commercial success, TRW Law Firm is committed to corporate social responsibility (CSR) and pro bono legal services. The firm actively supports underprivileged communities by providing free legal assistance, particularly in areas such as human rights, environmental law, and labor rights.
TRW’s dedication to ethical legal practice extends to its internal culture, where diversity, inclusion, and equal opportunity form the foundation of its work environment. By fostering a culture of social responsibility, TRW is not just building a law firm but a legacy of justice and fairness.
Sustainability and Environmental Legal Advocacy
Recognizing the growing impact of environmental regulations on businesses, TRW has developed a strong practice in environmental and sustainability law. The firm advises clients on environmental compliance, sustainable business practices, and climate change litigation.
By advocating for eco-friendly legal solutions, TRW is aligning itself with global sustainability goals, positioning the firm as a leader in responsible legal advisory services.
The Road Ahead: TRW’s Vision for Global Leadership
Expansion into the UK and Beyond
One of TRW’s most ambitious moves is its planned expansion into the United Kingdom, a strategic step that will place the firm at the heart of the global legal industry. With London being a leading hub for international finance, arbitration, and corporate law, TRW’s presence in the UK will enhance its global reach and reputation.
Beyond the UK, TRW aims to establish offices in other key financial and legal centers, including Singapore, New York, and Hong Kong. This global expansion strategy underscores TRW’s vision of becoming a truly international law firm that caters to clients across multiple jurisdictions.
Strengthening Strategic Partnerships
To accelerate its growth, TRW is forging strategic partnerships with global law firms, legal tech companies, and corporate clients. These collaborations are designed to enhance TRW’s service offerings, expand its knowledge base, and provide clients with comprehensive, cross-border legal solutions.
Investing in Talent and Legal Education
A law firm is only as strong as its people. TRW recognizes this and is heavily investing in talent acquisition and professional development. The firm collaborates with top law schools and institutions to recruit the brightest legal minds, ensuring continuous growth and innovation.
Moreover, TRW’s internal training programs and mentorship initiatives empower young lawyers with the skills and knowledge needed to excel in the global legal arena.
As TRW Law Firm continues its journey towards becoming a global legal powerhouse, its unwavering commitment to excellence, innovation, and ethical practice positions it among the top emerging law firms in the world. With strategic global expansion, investment in technology, and an exceptional legal team, TRW is not just keeping pace with the evolution of the legal industry—it is shaping its future.
The world of law is changing, and TRW Law Firm is leading the charge. The firm’s ascent to the pinnacle of global legal services is not a matter of “if”—but “when”.
The biggest law firms in the world offer prestige, lucrative salaries, and career-defining opportunities. However, whether you should aim for a large law firm or a smaller boutique practice depends on your career goals, values, and lifestyle preferences.
🔹 Research firms thoroughly before making career decisions. 🔹 Assess their culture, innovation, and career prospects. 🔹 Find a firm that aligns with your legal aspirations.
🚀 Are you ready to take the next step in your legal career? With the right guidance, the perfect law firm for you is within reach.
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A Proven Track Record of Excellence in the UAE Legal Market
TRW Law Firm has a distinguished reputation in the United Arab Emirates (UAE) for delivering cutting-edge legal solutions for domestic, regional, and international clients. With a team of over 80 highly skilled lawyers, we provide comprehensive legal services across multiple industries, including finance, energy, infrastructure, corporate governance, and dispute resolution. Our legal experts bring a unique blend of local expertise and international experience, enabling us to handle complex transactions with precision and efficiency.
Decades of Expertise and Regional Presence
Our firm has been actively advising clients in the UAE for over four decades, significantly longer than many international law firms operating in the region. Unlike firms that rely on fly-in, fly-out legal services, TRW Law Firm maintains a strong in-region presence with dedicated offices in Abu Dhabi and Dubai. This allows us to provide real-time, on-the-ground legal support tailored to the nuances of UAE law and business practices.
What sets TRW Law Firm apart is our in-house Arabic capability and our ability to advise on both English and UAE law. Our multilingual team ensures seamless communication and compliance with local regulatory requirements, offering clients a competitive advantage in navigating the region’s legal landscape.
A Strong, Specialized Team for Complex Transactions
With a robust presence in the Middle East, our UAE team collaborates closely with TRW Law Firm’s extensive network of legal professionals across the region. This synergy enables us to rapidly assemble cross-border teams for intricate legal matters involving domestic, regional, and global transactions. Our expertise spans across multiple sectors, including:
Banking and Finance
Corporate and M&A
Real Estate and Construction
Energy and Infrastructure
Islamic Finance and Sukuk Issuances
Regulatory and Compliance
Arbitration and Dispute Resolution
We have earned the trust of financial institutions, multinational corporations, and government entities by consistently delivering outstanding legal services in high-stakes deals.
Recent High-Profile Transactions Handled by TRW Law Firm
As a leader in the UAE legal market, TRW Law Firm has successfully advised on numerous landmark deals. Our recent work includes:
1. Advising Binghatti on Its Debut Sukuk Issuance
In February 2024, TRW Law Firm advised Binghatti Holding Limited, a prominent Dubai-based property developer, on its inaugural sukuk issuance. The US$300 million trust certificates, due in 2027, marked Binghatti’s entry into the international debt capital markets. The issuance was notably oversubscribed, with the order book peaking at US$621 million, reflecting strong investor confidence. This sukuk was also significant as it was the first real estate sukuk issuance from the MENA region in 2024.
2. Representing Lenders in Masdar’s 1.8GW Sixth Phase of the Mohammed Bin Rashid Al Maktoum Solar Park
TRW Law Firm played a pivotal role in representing a consortium of lenders for Masdar’s ambitious 1.8 gigawatt (GW) sixth phase of the Mohammed Bin Rashid Al Maktoum Solar Park in Dubai. Achieving financial close in February 2024, this phase is set to provide clean energy to approximately 540,000 residences and reduce carbon emissions by around 2.36 million tonnes annually. The project, valued at AED 5.5 billion (US$1.5 billion), underscores Dubai’s commitment to sustainable energy solutions.
3. Acting for Saudi Electricity Company on the Dual-Series International Issuance of US$2.2 Billion Trust Certificates
In a landmark transaction, TRW Law Firm represented the Saudi Electricity Company (SEC) in the dual-series international issuance of US$2.2 billion trust certificates under its US$6 billion Sukuk Programme. This strategic move was aimed at refinancing existing debt and funding SEC’s ongoing projects, reflecting the company’s robust financial strategy and commitment to enhancing Saudi Arabia’s energy infrastructure.
4. Advising Kuwait Finance House K.S.C.P. on the US$1 Billion Senior Unsecured Trust Certificates Issuance
TRW Law Firm provided legal counsel to Kuwait Finance House (KFH) on its inaugural issuance of US$1 billion senior unsecured trust certificates. This issuance, under KFH’s US$4 billion Trust Certificate Issuance Programme, was a significant milestone, enhancing KFH’s capital base and supporting its expansion plans in the Islamic finance sector.
5. Assisting the Islamic Corporation for the Development of the Private Sector with US$600 Million Sukuk Issues
TRW Law Firm assisted the Islamic Corporation for the Development of the Private Sector (ICD) in issuing US$600 million sukuk. These funds are designated to support private sector development projects across member countries, aligning with ICD’s mission to promote economic growth and financial inclusion through Sharia-compliant financing solutions.
6. Representing a Consortium on the SalalaH2 Green Hydrogen and Ammonia Project in Oman
TRW Law Firm represented a consortium of international investors in the SalalaH2 project, a pioneering green hydrogen and ammonia production facility in Oman. This large-scale project aims to harness renewable energy sources to produce green hydrogen, positioning Oman as a key player in the global green energy market and contributing to the diversification of its economy.
7. Advising Saudi Tadawul Group on Its Strategic Acquisition of a 32.6% Stake in Dubai Mercantile Exchange (DME)
In a strategic move to expand its regional footprint, TRW Law Firm advised the Saudi Tadawul Group on acquiring a 32.6% stake in the Dubai Mercantile Exchange (DME). This acquisition is poised to enhance cross-border trading opportunities and strengthen the energy futures market in the region, reflecting the Group’s commitment to diversifying its investment portfolio.
8. Handling MBC GROUP’s IPO and Listing on the Saudi Exchange (Tadawul)
TRW Law Firm played a crucial role in MBC GROUP’s initial public offering (IPO) and subsequent listing on the Saudi Exchange (Tadawul). As the largest media company in the Middle East, MBC’s IPO attracted significant investor interest, marking a milestone in the region’s media industry and providing a platform for future growth and innovation.
9. Assisting Lenders in the 500MW Manah Solar Independent Power Project (IPP) in Oman
TRW Law Firm assisted a consortium of lenders in financing the 500 megawatt (MW) Manah Solar Independent Power Project in Oman. This project is part of Oman’s strategic initiative to diversify its energy mix by incorporating renewable energy sources, thereby reducing reliance on fossil fuels and promoting environmental sustainability.
10. Advising the Moopen Family on Aster DM Healthcare’s Strategic Restructuring and US$1 Billion Gulf Business Sale
TRW Law Firm provided comprehensive legal advice to the Moopen Family during Aster DM Healthcare’s strategic restructuring, culminating in the sale of its Gulf business for US$1 billion. This transaction was pivotal in streamlining the company’s operations and focusing on core markets, thereby enhancing its competitive position in the healthcare sector.
11. Representing Dubai Taxi Company in Its IPO and Listing on the Dubai Financial Market (DFM)
TRW Law Firm represented Dubai Taxi Company in its initial public offering (IPO) and listing on the Dubai Financial Market (DFM). This move aimed to raise capital for expansion plans and modernize the company’s fleet, aligning with Dubai’s vision for enhanced urban mobility and smart city initiatives.
12. Handling Investcorp Capital’s US$451 Million IPO and Listing on the Abu Dhabi Securities Exchange
TRW Law Firm managed Investcorp Capital’s US$451 million initial public offering (IPO) and subsequent listing on the Abu Dhabi Securities Exchange. This successful IPO reflects Investcorp’s robust investment strategy and positions the firm for further growth in the regional and international markets.
Why Clients Trust TRW Law Firm in the UAE
Our clients choose TRW Law Firm for our:
✔ Deep Regional Expertise – Over four decades of experience in the UAE legal landscape ✔ In-House Arabic Capability – Expertise in both English and UAE law ✔ Strong Market Presence – Over 80 full-time lawyers based in Abu Dhabi and Dubai ✔ Unmatched Transactional Experience – Successfully handling high-value and complex deals ✔ Client-Centric Approach – Personalized solutions tailored to each client’s needs
Contact Us
TRW Law Firm is committed to providing unparalleled legal services in the UAE and beyond. Whether you require legal assistance for corporate matters, finance, dispute resolution, or regulatory compliance, our team is ready to help.
