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Since Panama is a country with a territorial tax regime, it makes sense to have specific criteria to determine, on a case-by-case basis, if a person can be considered a Panamanian tax resident. A territorial tax regime implies that a taxpayer is only subject to the payment of taxes in Panama if its net monetary income has been obtained from commercial activity carried out within the Panamanian territory. Financial, legal and logistics services are among Panama's most robust economic drivers and these are attractive industries for foreign investment. This incoming foreign capital brings with it foreign individuals and corporate entities, which in turn leads to discussion on whether such foreign individuals and corporate entities should be considered Panamanian tax residents.

Private equity and venture capital has become an important feature of the Korean M&A market. Seungmin Jasmine Jung, Kwangbok Kim and Youngju Kim of LAB Partners examine the evolving regulatory landscape and trends in transactions

Experts anticipate a loss of influence for the city once the UK leaves the EU. However, it will be a gradual process

This month, the China Banking and Insurance Regulatory Commission (CBIRC) stepped in to take control of the Inner Mongolia-based Baoshang Bank as it posed serious credit risks. Chinese financial group Tomorrow Holdings, a key shareholder of Baoshang Bank, has been under investigation by Chinese regulators since the disappearance of the group's chairman Xiao Jianhua in 2017. The move has sparked concern over the health of smaller local banks across China, amid fears they suffer from a lack of internal controls and corporate governance.

Name Country Moved from Moved to Practice area Shane Bilardi Australia Norton Rose Fulbright DLA Piper Corporate and M&A Andrew Fisken Australia Norton Rose Fulbright DLA Piper Corporate and M&A Chris Mitchell Australia Norton Rose Fulbright DLA Piper Corporate and M&A Jyoti Singh Australia Norton Rose Fulbright DLA Piper Corporate and M&A James Stewart Australia Norton Rose Fulbright DLA Piper Corporate and M&A Peter Doyle Australia King & Wood Mallesons Gilbert + Tobin Banking and finance, Project development, Project finance Elias Stephen Australia Minter Ellison Gilbert + Tobin Banking and finance, Real estate Cheryl Weston Australia Eakin McCaffery Cox Piper Alderman Restructuring and insolvency Eric Lin China Simmons & Simmons Reed Smith Corporate and M&A, Project development Michael Padarin Hong Kong Walkers Carey Olsen Investment funds Michael Yu Hong Kong Sidley Austin Cooley Capital markets Guiping Lu Hong Kong Haiwen & Partners K&L Gates Capital markets Max Hua Hong Kong Haiwen & Partners Shearman & Sterling Capital markets Tanya Wadhawan India Athena Legal Anand and Anand Corporate and M&A Richa Roy India N/A Cyril Amarchand Mangaldas Restructuring and insolvency Amit Charan India SNG & Partners HSA Advocates Banking and finance Gaurav Sahay India Kochhar & Co HSA Advocates Corporate and M&A Siddharth Raja India Argus Partners Saakshya Law Corporate and M&A Pallavi Gopinath Aney Singapore Baker McKenzie Allen & Overy Capital markets Dominic Gregory Singapore Ashurst Bryan Cave Leighton Paisner Banking and finance Vincent Seah Singapore Freshfields Bruckhaus Deringer DLA Piper Banking and finance Gerard Ng Singapore RHTLaw Taylor Wessing Eversheds Harry Elias Banking and finance Erlene Tan Singapore RPC Premier Law Withers KhattarWong Restructuring and insolvency Troy Schooneman Thailand AC Investment Partners Kudun and Partners Corporate and M&A Prisna Sungwanna Thailand Chandler MHM Tilleke & Gibbins Corporate and M&A Troy Schooneman Thailand AC Investment Partners Kudun and Partners Corporate and M&A Prisna Sungwanna Thailand Chandler MHM Tilleke & Gibbins Corporate and M&A

M&A lawyers weigh in on the benefits of the deal protection tool in Asia as regulatory barriers and political instability grow

The European Commission’s head of unit for the Capital Markets Union Tatyana Panova talks exclusively to IFLR reporter Jimmie Franklin on the ambitious project’s achievements so far

What happens when a complex legal and regulatory system tries to address fast-paced innovation? Todd Beauchamp, Stephen Wink, Yvette Valdez, Alan Avery, Loyal Horsley and Deric Behar of Latham & Watkins discuss the challenges facing US regulators

Korea’s regulatory vacuum on cryptocurrencies starts to shift as the new crypto-economy continues to thrive. Young Hee Jo and Seungmin Jasmine Jung of LAB Partners

Korea’s financial services are becoming increasingly inventive with blockchain. Samuel Yim, Joon Young Kim and Seung Jae Yoo of Kim & Chang look at what is next for the industry