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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

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

Yuri Suzuki of Atsumi & Sakai looks at the Japanese government’s Growth Strategy and how it might reformulate financial regulations to foster fintech development in financial services

Baker McKenzie partner Nick O’Donnell considers who or what is to blame for the fall in publicly-listed stocks worldwide – and why it’s unfair to say it’s the companies themselves

India has done much to reform the investment process for infrastructure development and it is planning for ambitious growth. Amit Kapur of J Sagar Associates investigates how foreign investors should ready themselves

Market players will have to keep abreast of changes as the country ushers in a flurry of corporate legal updates. Francisco Lim, senior partner of ACCRA Law, reviews the developments.