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Australia, Canada, China, France, India, Ireland, Israel, Japan, Malaysia, Philippines, Singapore, Thailand, United Kingdom, USA, Vietnam
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December 6 2012
This Commentary highlights some of the principal calendar and year-end reporting requirements for employee stock plans that U.S. companies most commonly encounter when offering these programs to their employees in selected jurisdictions worldwide
In the first known decision of its type in the common law world, the Federal Court of Australia has held that a ratings agency owes a duty of care to potential investors
Under the Corporations Act 2001 (Cth) directors and other officers of a company must exercise their powers and discharge their duties with the degree of care and diligence that a reasonable person would exercise if he or she were a director or officer of a company in the company's circumstances; and occupied the same office held by, and had the same responsibilities within the company, as the relevant director or officer
