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A director may wear a number of hats - when do directors' duties apply?
  • Taylor Wessing
  • United Kingdom
  • September 22 2017

Mr Eric Watson (E) was the founder and chairman of Cullen Investments Limited (Cullen), a private investment company incorporated in New Zealand. E



Budget Day 2017
  • Stibbe
  • Netherlands
  • September 21 2017

On 19 September it was budget day (Prinsjesdag) in the Netherlands on which the Dutch government announced several bills containing tax law proposals


Expectation or Reliance?
  • Bond Dickinson LLP
  • United Kingdom
  • September 21 2017

A recent Supreme Court decision serves as a useful reminder about the importance of achieving clarity in IT contracts, particularly with large


Beneficial Ownership and Control - ongoing obligations arising from Jersey's new regime
  • Ogier
  • Jersey
  • September 21 2017

Following the introduction in the United Kingdom of a Register of People with Significant Control, the Crown Dependencies, including Jersey and


The importance of corporate governance - A handy guide for SMEs
  • Brodies LLP
  • United Kingdom, USA
  • September 21 2017

The demise of BHS led to a public outcry and various initiatives to consider reform of


Introduction of statutory claw back order of remuneration from officers of financial institutions in resolution process
  • Bird & Bird
  • Hong Kong, USA
  • September 21 2017

The Financial Institutions (Resolution) Ordinance (Cap 628) ("FIRO") and the Financial institutions (Resolution) (Protected Arrangements) Regulation


A port in the storm - What directors need to know about the new safe harbour provisions
  • William Roberts Lawyers
  • Australia
  • September 21 2017

It is a concern for directors in charge of companies experiencing financial difficulty that they may fall foul of the provisions under the


AML Beneficial Ownership Register for Irish Funds - Who’s Holding the Baby?
  • Dechert LLP
  • Ireland
  • September 20 2017

If you’ve been involved in the funds industry, you will be well aware of the ever-increasing focus on anti-money laundering and “know your customer”


Public Country-by-Country Reporting; Taxpayers' Rights
  • CMS Cameron McKenna Nabarro Olswang LLP
  • European Union, Global, United Kingdom
  • September 20 2017

The OECD has now published Guidance (available here) on the appropriate use of Country-by-Country Reports (‘CbCRs’) by national tax authorities. This