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Shearman & Sterling LLP | Global | 3 Jul 2019

FCPA digest: Recent trends and patterns in the enforcement of the Foreign Corrupt Practices Act July 2019

Although the DOJ and SEC brought a relatively low number of FCPA enforcement actions in the first half of 2019, an unusually large portion of those


Shearman & Sterling LLP | USA, European Union | 21 Jun 2019

Governance & securities law focus: Asia edition, June 2019

SEC Proposes to Expand "Testing the Waters" Exemption to Permit Pre-Offering Communications On 19 February 2019, the Securities and Exchange


Shearman & Sterling LLP | United Kingdom, European Union, Global | 24 Apr 2019

Corporate governance and securities law update : Europe edition, April 2019

On 10 January 2019, the Technical Expert Group (TEG) set up by the European Commission ("Commission") to assist in four key areas of the Action Plan


Shearman & Sterling LLP | United Kingdom | 25 Aug 2017

Personal Liability for Senior Accounting Officers Over Tax Accounting Arrangements First Court Decision Provides a Cautionary Tale

The UK Senior Accounting Officer (SAO) regime was brought in by the Finance Act 2009 and requires large companies and groups to identify the


Shearman & Sterling LLP | USA, United Kingdom | 6 Jul 2015

Is it all now transparent? UK Supreme Court case on Delaware LLCs leaves open questions on entity classification for UK tax purposes

The UK Supreme Court delivered an unexpected final judgment on 1 July 2015 in the long-running case of Anson v Commissioners for Her Majesty's Revenue

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