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Freddy Karyadi Oene Marseille On November 15 2011, Indonesia's director general of taxes issued two new regulations in relation to tax audit procedures: Regulation No. PER-34/PJ/2011 concerning Tax Audit Procedures to Test the Compliance with the Tax Obligations (PER-34); and Regulation No. PER-35/PJ/2011 concerning Tax Audit Procedures for Other Purposes (PER-35).

Colin Riegels Like most other developed offshore jurisdictions, the British Virgin Islands promotes a type of company which seeks to compartmentalise the assets and liabilities of various portfolios away from other portfolios and the company's general assets. In the British Virgin Islands these are known as segregated portfolio companies (SPCs). In other jurisdictions the equivalent type of company is often known as a protected cell company or segregated cell company.

Asset purchases are a popular way to make strategic acquisitions in China while avoiding red tape. But they should be approached with caution

Samurai bonds may be the right tool to solve Europe’s debt and Japan’s currency strength problems. Here’s why, and how they work

Companies in Austria are finding the capital markets harder to access than most. But there are options

New guidance has given clarity to lawyers providing English opinion letters

European regulators reveal what they really want to see in comment letters

The UK, US and Australia are now aggressively targeting bribery and corruption. Here’s why it matters, and how to mitigate the business risks

Companies operating in Mexico face significant corruption risks. Recognising them can help minimise any damage

The Bangko Sentral ng Pilipinas (BSP) recently issued Circular Nos 742 and 743 (Series of 2011) amending certain provisions of the Manual of Regulations on Foreign Exchange Transactions (the manual). Under the manual, loans and equity investments must be registered with the BSP if the foreign exchange needed to service repatriation of capital, remittance of dividends, profits and earnings accruing from such investments or payment of interest and principal on foreign loans is to be sourced from the Philippine banking system.