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  • ETFs: creator of risk or choice?
    Exchange-traded fund volumes are at record highs, and regulatory attention is on the rise. Nuances between product types and regional treatment makes informed debate more important than ever. A battle is brewing between those who do and don't understand the asset class. IFLR journalists in London, New York and Hong Kong investigate
    February 22 2016
  • Kitagawa
    Japan: Protecting personal information
    On January 1 2016, the Act on the Use of Numbers to Identify a Specific Individual in the Administrative Procedure (the so-called My Number Act) came into full force
    February 22 2016
  • rato
    Macau: New budgetary framework
    The new law on the budgetary framework was presented before the Legislative Assembly of Macau (the Assembleia Legislativa, or the AL) on January 29 2016
    February 22 2016
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    Ireland: Bank crisis report
    On January 27 2016 a committee established by the Irish parliament delivered its report on the banking crisis in Ireland (the Report)
    February 22 2016
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    Indonesia: New venture capital rules
    In late December 2015, Indonesia’s capital market regulator (Otoritas Jasa Keuangan or OJK) issued several new regulations affecting the venture capital industry in Indonesia
    February 22 2016
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    Slovak Republic: Ensuring contractor performance
    A practice has recently been implemented in the Slovak construction market designed to ensure that subcontractors, considered to be the weaker party, get paid for their work
    February 22 2016
  • Beautiful female hands hold qatari rial on gray background. Copy space, gray background
    Sponsored by Al Tamimi & Company
    Qatar: Capital gains tax issues
    There have been some recent developments in Qatar in relation to the interpretation and practical application of taxation of capital gains
    February 22 2016
  • Bertillo-Ancheta
    Philippines: New securities regulations
    On November 9 2015, the 2015 Implementing Rules and Regulations of the Securities Regulation Code (the 2015 SRC Rules) took effect
    February 22 2016
  • Nigeriese naira نيرة نيجيرية নাইজেরিয়ান নাইরা ナイラ 나이지리아 나이라 Nigerian نایرا نیجریه Нигерийская найра 奈及利亞奈拉 Nigeria currency money Nijerya nairası נאירה
    Nigeria: Clarifying tax laws
    While adjudicating a dispute between an international oil company and the Federal Inland Revenue Service (FIRS), the Nigerian Tax Appeal Tribunal (TAT) recently held that where there is a conflict between an agreement and statute, the provisions of the statute prevail
    IFLR Correspondent, February 22 2016
  • Neeracher
    Switzerland: Reporting beneficial ownership
    On July 1 2015, a new Swiss law entered into force, which implements the recommendations of the international Groupe d’action financière (GAFI) aimed at preventing money laundering and tax evasion
    February 22 2016
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