Local Insights

After ratification of the first sustainable investment facilitation agreement, between the EU and Angola, Carla Gonçalves Borges, Mariana França Gouveia, and Assunção Cristas of Vieira de Almeida analyse ESG considerations in African states’ investment treaties

ESG considerations are becoming an increasingly important factor in investment decisions in Ghana. Lady-Ann Essuman, Ewurama Osam Tawiah, and Verissa Odame-Koranteng of VINT & Aletheia, Attorneys and Consultants explain why, and how, the new reality should be embraced

As the financial services ecosystem in Nigeria continues its rapid development, DealHQ Partners provides a guide to the latest regulatory initiative regarding contactless payments

Belmiro Leong and Kimberley Cheong of Riquito Advogados urge companies to review their policies on reporting profits tax as Macau SAR introduces new rules aligned with international transfer pricing standards

Bruno Almeida and Bernice Kwok of Riquito Advogados examine how the first update to the Insurance Intermediary Activities Ordinance since 2003 addresses licensing and supervision amid Macau’s financial legal environment reforms

Despite political and geopolitical uncertainties, the key components of a business-friendly environment are still in place in France and present an opportunity for further Chinese investment, say Raphaël Chantelot, Ran Hu, and Hubert Bazin of LPA Law

Marcel Frey and Urs Feller of Prager Dreifuss outline the planned Zurich International Commercial Court, set to launch in 2027, and assess its potential advantages over arbitration for resolving cross-border commercial disputes

Markus Fellner, Florian Henöckl, and Elisabeth Fischer-Schwarz of Fellner Wratzfeld & Partners examine the latest Austrian insolvency trends, the economic and legal factors driving them, and the potential implications for businesses and creditors

Despite political and geopolitical uncertainties, the key components of a business-friendly environment are still in place in France and present an opportunity for further Chinese investment, say Raphaël Chantelot, Ran Hu, and Hubert Bazin of LPA Law

Decreased availability and increased costs of funding have altered the behaviour of borrowers and lenders in the Peruvian leveraged finance market. Thomas Thorndike of Garrigues highlights the main themes and considers the outlook

Rita de la Guardia and Patricia Cordero, Alemán, Cordero, Galindo & Lee

Jaime Trujillo Caicedo, Alexandra Montealegre and María Camila Vargas, Baker McKenzie

Shearman & Sterling’s Barney Reynolds, Danforth Newcomb and James Campbell discuss aspects of the nuclear deal that create real risks for foreign investors

In response to the financial crisis leading to the collapse of Lehman Brothers, the Basel Committee on Banking Supervision issued a comprehensive set of reform measures

Rafiq Jaffer Factoring is a financing technique that enables an exporter to collect the purchase price of the goods relating to an export transaction before the due date of payment. Typically, banks in Qatar act as factors and purchase receivables relating to the export transaction. The same technique is also used for financing contractors and sub-contractors, where works have been performed or goods and services have been supplied and payment under the corresponding invoice is payable after a period of time (such as 90 days). This latter technique is referred to as invoice discounting. One key commercial consideration for companies seeking to sell their receivables is for the receivables to be removed from their balance sheet as a debt and to appear as revenue that has been collected. This treatment is possible if the receivables are sold on a without-recourse basis. Auditors usually require a legal opinion to confirm that a true sale of the receivables has been effected.

Robert Katz and Charles Ruck, Latham & Watkins

Robert M Katz and Charles Ruck, Latham & Watkins

More US buyers – and more buyer-friendly deal terms – are entering the seller-friendly UK market, although the picture is increasingly nuanced, say Joshua M. Dubofsky, Sam Newhouse, Jennifer N. Cadet, and Catherine Campbell