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US firm Gibson Dunn & Crutcher has recruited Nicholas Politan as partner to join its New York office.

The M&A market in South Korea has benefited from a large upsurge in deals in the first 10 months of 2006 compared to the same period last year, according to data provider Dealogic.

Recommended firms Tier 1 Bowman Gilfillan Webber Wentzel Bowens Tier 2 Cliffe Dekker Deneys Reitz Edward Nathan Sonnenbergs Werksmans South Africa experienced a healthy growth in M&A this year as international involvement in the market increased following Barclay's acquisition of Absa in 2005, the largest foreign investment ever made in the country.

Recommended firms Tier 1 Bech-Bruun Gorrissen Federspiel Kierkegaard Kromann Reumert Plesner Svane Grønborg Tier 2 Accura Jonas Bruun Danish M&A had a solid 2006 as moderate investment from private equity firms encouraged steady growth.

Learn the lessons of Skadden in Europe

Rising M&A is intensifying the fight for Japanese lawyers

Why expense priorities during an administration need to be clear

In Switzerland, prospectus liability aims to protect the confidence and capital of investors, and the reliability of information distributed on the capital markets. But a recent decision of the Swiss Federal Supreme Court highlights once again the difficulty of making a successful claim for prospectus liability under Swiss corporate law and the illusory nature of investor protection.

In a time of many market consolidations, mergers, and acquisitions, issues related to minority shareholders have occupied many companies and law firms. Legislation that will settle the current regulation of takeovers is on its way, as Slovakia adopts EU directives.

In Malta the corporate tax rate and the highest personal tax rate are both 35%, but Malta has the full-imputation tax system. Through this system, tax paid at the company level is regarded as a prepayment for the tax payable by the shareholder when the profits are eventually distributed. After the dividends are paid, the 35% paid by the company is given as credit for the shareholder's tax, whether they are resident in Malta or not. If the shareholder's personal tax rate is lower than 35%, they qualify for a refund of corporate tax. The full-imputation system reduces tax-induced economic distortions and avoids the double taxation of corporate profits.