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By Egons Pikelis of Klavins & Slaidins LAWIN, Anton Sigal of Lepik & Luhaaar LAWIN, and Laimonas Skibarka and Sergej Butov of Lideika Petrauskas Valiunas ir Partneriai LAWIN

Valters Gencs of the Law offices of Valters Gencs provides an overview of the types of share buyout offer made in Latvia and how the rights of minority shareholders are protected

Marina Tolmatshova, Ieva Smilgaine and Arunas Sidlauskas of Roschier Raidla provide an overview of income and value-added tax regimes for companies established in Estonia, Latvia and Lithuania

Amendments to the Reits Act should spark activity in a market that has been slow to take off, say Yon Kyun Oh and Kwon Lee of Kim & Chang

Charles Temkin of Shaw Pittman explains why complex and sometimes petty regulations can trip the unsuspecting, and can even lead to the loss of Reit status

Albert Birkner of Cerha Hempel Spiegelfeld Hlawati explains the workings of the Austrian Takeover Act

Malaysia is applying a more relaxed approach to M&A regulation and foreign interests. Wong, Tat Chung of Wong Beh & Toh explains

After the accession of its closest neighbours to the EU in May, and following reform to the country's securities regulatory framework, Austria's businesses should be well placed to attract investment. Indeed, in a release earlier this year Wiener Börse said a five-fold increase in trading activity on the national exchange was conceivable given the potential of the Austrian market. Yet legislative difficulties face both local companies and foreign investors, such as confusing competition rules that seem even to catch M&A deals between overseas parties. Meanwhile, the banking community awaits changes in key areas such as securitization, which practitioners hope will unleash the potential of this underused financing means. The articles in this client guide cover these and other developments.

Michael Duncan, Bimal Desai and Julie Rieger of Allen & Overy discuss the techniques used in joint international/Islamic-funded project finance

Japan has not slowed its pace on corporate law reform. Hajime Tanahashi and Yuto Matsumura assess the latest round of changes