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If finalisation of the Volcker rule does nothing else (and it will surely do much more), it has highlighted the difficulty of coordinating new regulations among multiple regulators. The struggle has been felt by both the agencies themselves and industries they monitor. The culminating atmosphere of uncertainty has not helped market conditions.

Anna Cristina Valdes The concept of residency is defined by Panamanian law in Law 33 of June 30 2010, as amended by Law 52 of August 28 2012. The necessity for such a definition arises principally from the signing of conventions for the avoidance of double taxation (DTCs) by the Republic of Panama, and to assist its national strategy regarding the development of international services. In particular, Article 762-N of the Panamanian Tax Code establishes that tax residents are those individuals who remain on Panamanian territory for more than 183 days, or who have established their permanent homes in the country. Furthermore, legal entities constituted in accordance with Panamanian laws, or constituted as foreign entities registered with Panama's Public Registry, which have their place of effective management in the Republic of Panama, are also considered tax residents.

Norton Rose Fulbright's Shamim Razavi and Susandarini & Partners' Bintang Hidayanto assess the country's emerging new energy supply

An overview of financial risk management developments in post-crisis China

A recent judgment by Germany's Federal Supreme Court that makes it easier for public companies to delist is tipped to facilitate take-privates and spur new public takeover tactics.

IFLR gives lawyers at Europe’s top investment banks and financial advisory firms a platform for candid debate on the issues that matter most to them

Julian Ries, Gide Loyrette Nouel Javier Morera, Broseta The Middle East has been the busiest region for firm news this month with a number of firms hiring new lawyers, opening new offices or both. UK firm BIRD & BIRD launched its Dubai offering in November after relocating corporate partner Anders Nilsson from its Stockholm branch to lead the office. The new base is the UK outfits' second in the region. Its first in Abu Dhabi, which was founded in 2011, acts as a hub for the firm's work across the Middle East and North Africa.

Navigating the similarities and differences between US and European intercreditors

The end of 2013 saw London's market regulator, the Financial Conduct Authority (FCA), release rules designed to enhance the effectiveness of the UK listing regime, and prevent majority shareholders from destroying a company's value.

The challenge for Asia’s capital markets is ensuring they retain their competitive edge. Here, industry specialists reveal how the region should tackle its next phase of development