June/July 2019
Main
International Correspondents
Features
Tax Relief
Special Features
News Analysis
Editorial
Sponsored
Sponsored
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Sponsored by Mayer BrownMayer Brown lawyers Jason Elder and Joo Park, who recently advised Mongolian Mortgage Corporation on a debut bond issuance, explain how the deal came together and what advisors need to know -
Sponsored by Sidley AustinSidley Austin partners review implementation and enforcement actions across Europe and highlight risky areas in data protection to watch in the future
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Sponsored by Nagashima Ohno & TsunematsuOn April 19 2019, the Financial Services Agency of Japan published the Cabinet Order to Partially Amend the Order for Enforcement of the Financial Instruments and Exchange Act (draft). Of these proposed amendments, this article examines the amendment concerning disclosure regulations that relate to share compensation. Please note that, as of May 31 2019, the effective date of the proposed amendments has not been announced, and the content of the proposed amendments may change.
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Sponsored by Norton Rose FulbrightBeijing-based Norton Rose Fulbright partner Barbara Li explains what China’s new foreign direct investment rules mean for foreign companies entering one of the world’s biggest marketplaces
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Sponsored by Baker McKenzieBaker McKenzie lawyers consider how a relatively innocuous feature of corporate bonds is causing a stir following recent litigation and new regulations
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Sponsored by Sycip Salazar Hernandez & GatmaitanPublic apostilled documents executed outside the Philippines no longer need to be authenticated by the Philippine Department of Foreign Affairs (DFA) in order for those documents to be considered authentic in the Philippines. This is because on May 14 2019, the Philippines became a party to the 1961 Convention Abolishing the Requirement of Legalisation for Foreign Public Documents, or the Apostille Convention.
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Sponsored by Maples GroupThe Court of Appeal's decision in Bank of Ireland v Eteams (International) brings further important legal clarity for all forms of receivables finance transactions, as well as the 'true sale' opinions given by lawyers in the context of such deals.
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Sponsored by Consortium LegalThe fintech ecosystem in Guatemala has seen a steady rise in the number of fintech startups and operational companies that provide alternative financial services in country. According to the Inter-American Development Bank in its 2018 report entitled 'Fintech Latin America 2018 – growth and consolidation', as of December 2017 there were four operational fintech companies in Guatemala. However, according to the Asociación Fintech de Guatemala, which was recently formed by various fintech companies, as of the second quarter of 2019 there were 16 fintech companies in Guatemala.
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Sponsored by Bär & KarrerIn a referendum held on May 19 2019, the Federal Act on Tax Reform and AHV Financing (TRAF) was adopted by the Swiss people and the cantons. The reform includes several measures directed at corporate income taxation, such as the abolition of tax privileges for certain types of companies (status companies) and the implementation of internationally accepted replacement measures such as a patent box or the ability to super-deduct R&D costs (up to 150% of actual costs). The reform also contains tax measures at the shareholder level. The majority of the measures will be in force as of January 1 2020.
