Search results for

There has been a marked increase in investments by Japanese investors in foreign real estate funds, but the marketing of such funds in Japan is subject to many regulations, including the Financial Instruments and Exchange Act (FIEA). The following is a brief summary of the two principal regulations applicable to operators of typical foreign real estate funds, such as limited partnerships, investment trusts or real estate investment trusts (Reits) that are established under foreign laws, and which are marketed to institutional or professional investors in Japan.

It’s expected to stop in September, but with low inflation and recent global stock market turmoil, is this the right time?

Potential plans to limit gearing could put the European market in direct contrast with the US

The CMA's Michael Grenfell says the regulator will start looking at some bigger cases post-Brexit

A part of a company's equity, other capital funds, can be defined as funds created from the contributions provided by shareholders. They are created usually when there is a need to swiftly increase the company´s equity.

On December 19 2017, President Rodrigo Roa Duterte signed into law the Tax Reform for Acceleration and Inclusion (Train) which took effect on January 1 2018 and introduced Phase 1A of a massive reform of the tax system of the Philippines. A notable change is the overhaul of the tax rates on individual compensation income (see table)

Like other European countries, Spain has not fully developed the regulation to implement the Markets in Financial Instruments Directive (Mifid) by January 3 2018.

All the deals and law firms shortlisted for IFLR's 2018 Asia Awards, which will be held on March 1 in Hong Kong

This IFLR primer looks at a hot topic that is dividing regulators across the region

IFLR asks expert practitioners for their tips to get the committee's approval in today’s increasingly protectionist environment