The Australian Taxation Office (ATO) has recently focused its attention on the taxation of profits made by foreign private equity (PE) firms… Read more
In a recent judgement of 23. November 2009 the Munich Higher Regional Court (OLG) stated some interesting principals upon the requirements concerning… Read more
There has been extensive publicity surrounding the settlement and negotiation between the United States government, the government of Switzerland… Read more
Despite numerous proposed changes, Gibraltar is well placed to capitalise on to the proposed European Directive controlling Fund Managers, argues… Read more
In New Zealand the Personal Property Securities Act 1999 (PPSA) (which is similar to regimes currently operating in the US and Canada and that… Read more
Similar to other countries, financial institutions tried to shift their expenses – increased as a result of the financial crisis – to their clients… Read more
The strong earthquake and tsunami on 27 of February 2010, caused extensive and severe damage to both public and private property, including productive… Read more
As part of the ongoing e-government reform, the electronic mailbox system was introduced in the Czech Republic during the second half of 2009.… Read more
Effective 11th February 2010, the Labuan Offshore Financial Services Authority (LOFSA) is now known as Labuan Financial Services Authority (“Labuan… Read more
Over the last few months, Switzerland has renegotiated double taxation treaties with several countries and continues to do so. In fact, we mainly… Read more
The Treaty of Lisbon brought into being “The Treaty on the Functioning of the European Union” (TEU). The TEU modified many policy areas of the… Read more
The Information Commissioner has been granted new statutory powers to issue fines of up to £500,000 to data controllers who commit a serious… Read more
This article provides brief information and current practice on the board of Directors meeting of a limited company under the Thai Civil and… Read more
