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  • Dutch regulators clarify restricted circle concept
    The Dutch Central Bank and Securities Board have given the clearest guidance to date on the qualification criteria for restricted circle offerings. By Pieter Riemer of Trenité Van Doorne, London
    June 30 1999
  • US structured finance
    Effect of subordination agreements in bankruptcy proceedings
    June 30 1999
  • Japan
    Introduction by the Bank of Japan
    June 30 1999
  • Spain
    New regulations on foreign investment
    June 30 1999
  • Continental firms merge
    Continental firms Beiten Burkhardt Mittl & Wegener (Germany), Moquet Borde & Associés (France), Pavia e Ansaldo (Italy) and Meyer Lustenberger (Switzerland) have joined to form the partnership BBLP
    June 30 1999
  • Russia
    New law on protection of investor rights
    June 30 1999
  • Austria
    Euro By Markus Heidinger of Wolf Theiss & Partners, Vienna
    June 30 1999
  • Accountants change the rules for US M&A
    The US Accountancy Board, the FASB, has brought an end to the pooling of interests for the accounting treatment of mergers and acquisitions in the US. David Bernstein of Rogers & Wells, New York reviews the effect of the decision and questions the wisdom of amortizing goodwill on M&A deals
    June 30 1999
  • Germany (2)
    The German Tax Reform Act 1999 By Dr Felix Klinger of Schitag Ernst & Young, Frankfurt
    June 30 1999
  • Indonesia
    The Indonesian Banking Restructuring Programme by Susandarini zein and darrell R Johnson of soewit, Suhardiman, Eddymurthy & Kardano
    June 30 1999
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