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SURVEY: Opening the gate of China

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

Karry Lai, April 23 2019
Q&A with Katherine B Forrest, former New York southern district judge

The esteemed New York southern district judge stepped down last year and rejoined Cravath as a litigation partner. She talks exclusively to IFLR on antitrust, IP and more

IFLR Correspondent, April 23 2019
Poll: shareholders’ class problem

Dual-class stock structures are on the rise as Silicon Valley’s brightest and best reach IPO stage. Critics argue the practice undermines public markets. IFLR readers respond

April 23 2019
Are pension fund trustees fiduciaries?

Trustees are increasingly recognising that they have a fiduciary responsibility to derive the best result from their asset managers on behalf of the client, writes Scorpeo CEO Matt Ruoss

IFLR Correspondent, April 23 2019
Asia-Pacific

In India there were several regional firm developments. Phoenix Legal closed its Chennai office after the branch head left to launch Calibre Legal. In Bangalore, firms Mundkur Law Offices and Bharucha & Partners merged, keeping the latter's name.

April 23 2019
Sponsored by Linklaters

ESG: why it matters to general counsel

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

April 23 2019
Sponsored by Prager Dreifuss

Don’t act surprised

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

Urs Feller, April 23 2019
Sponsored by Atsumi & Sakai

Merger Control 2019: Japan

Tatsuo Yamashima and Saori Hanada, Atsumi & Sakai

April 23 2019
Sponsored by LCS & Partners

Merger Control 2019: Taiwan

Margaret Huang and Victor Chang, LCS & Partners

Victor Chang, April 23 2019
Sponsored by Bär & Karrer

Switzerland: Private shareholding tax exemption

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.

April 23 2019

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