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Both buyers and sellers are recognising the benefits of warranties and indemnities insurance in achieving a cleaner, quicker exit

After decades of domestic growth, the PRC is gradually letting the international community in. Here lawyers and country heads at some of the world's biggest banks and asset managers explain what others need to know

Environmental, social and governance is a huge buzzword in the investment community. In-house lawyers have an important role to play

As a recent decision by the Swiss Federal Tribunal has shown, written stipulations are not always what they seem

Tatsuo Yamashima and Saori Hanada, Atsumi & Sakai

Margaret Huang and Victor Chang, LCS & Partners

Capital gains realised through a disposal of shares held for private investment purposes by Swiss resident individuals are generally exempt from Swiss income taxes. In certain circumstances, such capital gains are assimilated to dividends, salary or compensation payments for the renouncing of a right, in which case they become subject to income tax.

Increased pay supplements have been introduced for night work, weekends, and holidays. The increase was split into two phases, with the first increase implemented as of May 1 2018 and the second increase slated to come into force on May 1 2019. The existing 30% supplement for night work for non-hazardous occupations will increase to 40%, and the existing 35% pay supplement for hazardous occupations will go up to 50%. The supplement for work on Saturdays will go up from 25% to 50%, and up from 50% to 100% for work on Sundays. Calculation of all the supplements is based on the existing minimum hourly wage, which on January 1 2019 was raised from €2.759 ($3.10) to €2.989. The supplement for work on holidays will increase from the existing rate of 50% of the employee's average hourly wage to 100% of the employee's average hourly wage.

The Philippines has enacted Republic Act No 11232, or 'An Act Providing for the Revised Corporation Code of the Philippines' (RA No 11232). It repealed the country's almost-four-decade-old Corporation Code (Batas Pambansa Bilang 68). According to proponents of RA No 11232, it is intended to improve the ease of doing business in the Philippines.

China has huge potential, and regulators have been working hard to maximise it. Carl Li of Allbright Law Offices reviews recent developments, trends and practical considerations