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The recent admission of accounting irregularities at Ahold shows Sarbanes-Oxley is having a positive effect on audit and corporate governance standards.

Mergers and acquisitions lawyers have reacted cautiously to suggestions by New York attorney-general Eliot Spitzer that regulators should look into fairness opinions offered by investment banks.

Ben Maiden reports from New York

The Sarbanes-Oxley Act of 2002: goals, content and status of implementation

Changes to Ireland's tax legislation in the 2003 Finance Bill overcome previous differences applying to special purpose vehicles, and will expand the scope for securitization deals in the country says Cormac Kissane of Arthur Cox

When a Chinese state-owned telecoms operator chose to acquire a near-insolvent foreign company, it had to find the most protected and controlled environment within which to do so. In the first of a two-part analysis, Edward Turner, Sandor Schick and Etienne Gelencsér of Shearman & Sterling look at the buyer’s options

French regulators have unexpectedly intervened in local convergence with international accounting standards. Richard Parolai of Clifford Chance and Xavier Paper of RSM Salustro Reydel explain why the rulemakers' stance on substance over form will complicate securitization deals in France

Following a recent ruling by the European Court of Justice, the German Finance Ministry is looking again at aspects of the country’s Corporation Taxes Act governing thin capitalization. But lending banks may be disappointed by the review say Martin Krause and Karin Hauenschild of Linklaters Oppenhoff & Rädler

The much awaited Land Transport Management Bill was introduced to the New Zealand parliament on December32002. It reflects the government's new strategy for transport infrastructure development in New Zealand which was released officially on the same day. The Bill provides for private sector involvement in road schemes and for public-private partnerships (PPPs) in land transport infrastructure, which has historically been funded principally by the government. It is intended to provide flexibility and coordination so that a wider range of land transport solutions can be achieved than has been possible until now.

India is proposing to introduce value-added tax (VAT) in the Union Budget for 2003-2004 (dated February 28 2003). This is a significant reform in the country's tax regime.