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Payroll tax considerations for restructuring and insolvency professionals
  • McCullough Robertson
  • Australia
  • March 10 2017

The State revenue authorities are becoming savvier in identifying tax shortfalls, whilst simultaneously improving the effectiveness of their debt recovery processes. In recent years, this has involved enforcing the joint and several liability provisions to try and ensure recovery of unpaid liabilities from group members

Don’t Rob Peter to Pay Paul
  • Berger Singerman LLP
  • USA
  • February 23 2017

When businesses experience financial difficulties, it is very common for them to “rob Peter to pay Paul.” Occasionally, this takes the form of using

Pensions Update: The Pensions (Amendment) Bill - Stay of Execution For Defined Benefit Schemes?
  • Mason Hayes & Curran
  • Ireland
  • February 17 2017

We examine the scope of the Pensions (Amendment) (No. 2) Bill 2017 and look at the potential impact on defined benefit pension schemes in Ireland, if

The Netherlands Law Year in Review 2016 and Year to Come 2017
  • Linklaters LLP
  • Netherlands
  • February 6 2017

On 9 December 2016, the Minister of Safety and Justice announced that Dutch corporate law will be further modernised by: (i) introducing rules to

Asset Buyers Beware: PBGC Attempts to Hold Asset Buyer Liable for Seller’s Underfunded Single Employer Pension Plan Termination Liabilities
  • Paul Hastings LLP
  • USA
  • February 1 2017

A federal district court recently rejected the Pension Benefit Guaranty Corporation’s attempt to hold a buyer of assets liable for the seller’s

Funds Talk: February 2017
  • Kramer Levin Naftalis & Frankel LLP
  • European Union, USA
  • February 1 2017

As the new year begins, U.S. regulators highlighted the areas - some new and some familiar - which will be the focus of their examinations in the

First-tier Tribunal rules that growth share issue created a preference under the EIS rules
  • RPC
  • United Kingdom
  • January 30 2017

On 29 November 2016, the First-tier Tribunal held that the issue of growth shares to certain key employees had inadvertently caused an existing class

The Financial Report, News from Asia and the Pacific
  • DLA Piper LLP
  • Asia-Pacific
  • January 26 2017

The SFC and The Stock Exchange of Hong Kong Limited (SEHK) announced that they issued a joint statement regarding the price volatility of stocks

Guardians of New Zealand Superannuation Fund & Ors v Novo Banco, S.A. 2016 EWCA Civ 1092
  • Ashfords LLP
  • European Union, Portugal, United Kingdom
  • January 25 2017

Following the collapse of Banco Espirito Santo, the Court of Appeal held that a $835m loan had not been transferred to Novo Banco. This case concerns

Preview of 2017
  • Herbert Smith Freehills LLP
  • European Union, OECD, United Kingdom
  • January 10 2017

2017 will see major changes to the UK legal landscape, with Article 50 of the Treaty on European Union expected to be triggered by the end of March