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  • To conduct a successful M&A deal in China, buyers must pay as much attention to post-M&A integration as to the actual transaction
  • Plans to merge the UK’s OFT and Competition Commission will have little practical impact on corporates, although individuals may be harder hit
  • Ryuji Sakai In late February 2012, Elpida Memory, one of the key Japanese players in the DRAM integrated circuit global market, filed an application with the Tokyo District Court for commencement of corporate reorganisation proceedings (the statutory insolvency proceedings under Japanese law for use by large-scale businesses). A temporary restraining order has been granted by the court to maintain the status quo during the court's examination of the merits of Elpida's application.
  • David Liu Julie Cheng Since the implementation of its VAT regime and the supplemental turnover tax system which includes business tax in 1994, China has undergone continuous reform of these systems, which could be collectively labelled the turnover tax system.
  • Could they be the future of emerging markets debt?
  • UK A theme in London in the last six months has been the steady trickle of partners down from the magic circle to other players in the market. Where this has been seen most clearly is at LINKLATERS, with the firm's continuing partner restructuring cited as a possible factor.
  • Following the release of the EC's shadow banking green paper, lawyers are concerned about how regulators are going to be internationally consistent in their oversight of the industry.
  • Social media is now a key source of financial information The US Securities and Exchange Commission (SEC) is reconsidering the ban on journalist solicitation during private placements in the wake of bloggers, social media and 24/7 news, according to an SEC official.
  • The development coincides with the US government's renewed push to promote tax credits offered to renewable project sponsors in an effort to attract more, and a broader range of, companies to invest in the sector. It is hoping the benefits of tax-equity structures will incentivise those who would have been lured by the expiring two-year federal cash grant programme.
  • Last week’s trading halt of Apple shares on the US BATS exchange has highlighted the impracticality of circuit breakers and why equity infrastructure needs to be refined