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New developments alter the role of independent directors and the nature of executive compensation packages, explain Dr Chang-Hyun Song and Byung Tae Kim of Shin & Kim

Sofia Gouveia Pereira, Margarida Lino Santos and Patrícia Vinagre e Silva of Gouveia Pereira & Associados consider the changes to corporate governance in Portugal

Mark Fraser On February 11 2010, the State Bank of Vietnam (SBV) issued Circular No. 04/2010/TT-NHNN, regulating the merger, consolidation and acquisition of credit institutions in Vietnam (Circular 04). As one would expect, Circular 04 applies to all types of enterprises falling within the definition of credit institutions under the Law on Credit Institutions, namely, commercial banks, finance companies, finance leasing companies, and cooperative credit institutions, being licensed to operate in Vietnam.

English law is having an increasingly important role in the restructuring process of a Spanish company or group

Richard Levitt and Mark Dwyer of Slaughter and May discuss recent case law on defaults and close-out netting

Freddy Karyadi Oene Marseille, Ali Budiardjo Nugroho Reksodiputro The Indonesian government has finally published the long awaited new Investment Negative List. The new list, issued on May 25 2010 under Presidential Regulation No. 36 of 2010 (2010 Negative List), sets out the lines of business that are closed to investment as well as those that are open to investment under certain conditions. The 2010 Negative List still uses the same classification as the old one, except for the one additional classification of: business fields that are subject to capital ownership limitation (foreign investments) and/or subject to certain locations for capital investors from ASEAN Countries.

Matija Repolusk After quite a few years of a highly restrictive withholding tax regime, in the aftermath of the crises that hammered Slovenia as well as other economies worldwide, the country has loosened its approach to the taxation of international debt securities and enacted an exemption from its withholding tax. Without such exemption, the withholding tax could otherwise amount to up to 20% for interest paid from international debt securities.

Christian Donagh of Matheson Ormsby Prentice explains the issues where one of the parties is an Irish investment fund

Thomas Lustenberger, Alexander Vogel and Laurence Ruckli of meyerlustenberger explain the Swiss rules on remuneration and the public debate surrounding them

Dr Christoph Louven and Guido Brockhausen of Hogan Lovells consider the current requirements and standards of corporate governance