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MLL Meyerlustenberger Lachenal Froriep Ltd | Switzerland | 25 Mar 2020

Post balance sheet events

The economic growth over the last years allowed most Swiss companies to generate considerable profits in 2019 still. Accordingly, companies…
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White & Case LLP | Turkey | 30 Apr 2019

The beginning of an era of Turkish bank capital securities

As the Basel III requirements continue to take effect, Turkish banks find themselves under increased pressure to boost their capital and grow their…
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Sheppard Mullin Richter & Hampton LLP | USA | 22 Apr 2019

FDA Issues Warning Letter to Lab Marketing Three Laboratory-Developed Tests

In an April 4, 2019 Press Release, the U.S. Food and Drug Administration (FDA) announced its issuance of a Warning Letter to Inova Genomics…
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Hadef & Partners | United Arab Emirates | 7 Apr 2019

New UAE Lease Financing Law

Finance leasing is a form of title financing or ‘lessor - security.’ The financier (lessor) has title to, or…
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Selvi & Ertekin | Turkey, USA | 22 Mar 2019

Financial distress and board of directors' liabilities

Pursuant to Article 376/3 of the Commercial Code, where there are signs that a company is in financial distress, its board of directors should prepare an interim balance sheet. If the balance sheet verifies that the company is in financial distress, the board should notify the first-instance commercial court where the company is headquartered and request a bankruptcy declaration. Directors of......
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Harneys | British Virgin Islands | 14 Mar 2019

This is not a wind up: BVI court approves restructuring provisional liquidation

In a major development in BVI insolvency law and practice, the Commercial Court recently held that provisional liquidation is available to facilitate a restructuring. The objective of a restructuring provisional liquidation is to provide a better outcome for creditors than would be likely on a winding up. The Commercial Court's decision will certainly influence the current debate in the......
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AUM Law | Canada | 28 Feb 2019

Reminder: IFRS 16 Leases May Affect Your Excess Working Capital Calculations

Like Dr. Seuss, registered firms that lease property might be wondering how it got "late so soon." IFRS 16 Leases (IFRS 16), which was adopted in…
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AKD | Netherlands | 18 Feb 2019

Hema crocodile takes bite out of Lacoste trademark

The Hague District Court recently issued a preliminary ruling in which it held that Lacoste could not invoke its famous crocodile trademark in order to prohibit the use of a crocodile motif on children's underwear. This preliminary judgment is one of only a few examples in which the use of a sign has been considered purely decorative (and thus could not be perceived as trademark use)....
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BDO LLP | India | 15 Feb 2019

Taxability of profit from sale of shares

While the classification of gains arising from a sale of shares has previously been litigated, the Bombay High Court recently dealt with the issue of whether gains arising from such a sale by a private trust would be taxable as capital gains or business income. The ruling examines not only the treatment of shares, but also the use of sales proceeds to conclusively adjudicate on the intentions......
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Faegre Drinker Biddle & Reath LLP | USA | 28 Jan 2019

Employee Handbooks: What’s New and Why Does It Matter?

While the benefits derived from those goals may not be as easily measured on your corporate balance sheet, your management will thank you in the long…
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