Definitive global law guides offering comparative analysis from top-ranked lawyers
INTRODUCTION | 6 |
Contributed by Devon M. Bodoh, Joseph M. Pari and Blake D. Bitter, Weil, Gotshal & Manges LLP | 6 |
ARGENTINA | 10 |
Trends and Developments | 10 |
Contributed by Salaberren & López Sansón | 10 |
AUSTRIA | 18 |
Law and Practice | 18 |
Contributed by Schindler Attorneys | 18 |
BERMUDA | 34 |
Law and Practice | 34 |
Contributed by Walkers | 34 |
BRAZIL | 46 |
Law and Practice | 46 |
Contributed by Machado Associados | 46 |
Trends and Developments | 59 |
Contributed by ButtiniMoraes Advogados | 59 |
CANADA | 65 |
Law and Practice | 65 |
Contributed by BCF Business Law LLP | 65 |
CÔTE D’IVOIRE | 83 |
Law and Practice | 83 |
Contributed by Ofori Conseils Africa LLP | 83 |
Trends and Developments | 96 |
Contributed by Ofori Conseils Africa LLP | 96 |
CYPRUS | 102 |
Law and Practice | 102 |
Contributed by Patrikios Legal | 102 |
DOMINICAN REPUBLIC | 117 |
Law and Practice | 117 |
Contributed by Pereyra & Asociados | 117 |
Trends and Developments | 130 |
Contributed by Pereyra & Asociados | 130 |
ECUADOR | 137 |
Law and Practice | 137 |
Contributed by Almeida Guzmán & Asociados | 137 |
Trends and Developments | 151 |
Contributed by Almeida Guzmán & Asociados | 151 |
GERMANY | 157 |
Law and Practice | 157 |
Contributed by POELLATH | 157 |
GIBRALTAR | 172 |
Law and Practice | 172 |
Contributed by ISOLAS LLP | 172 |
GREECE | 186 |
Law and Practice | 186 |
Contributed by Zepos & Yannopoulos | 186 |
Trends and Developments | 207 |
Contributed by Zepos & Yannopoulos | 207 |
HONDURAS | 211 |
Law and Practice | 211 |
Contributed by Baker Tilly Honduras | 211 |
Trends and Developments | 226 |
Contributed by Baker Tilly Honduras | 226 |
IRELAND | 231 |
Law and Practice | 231 |
Contributed by Maples Group | 231 |
KENYA | 248 |
Law and Practice | 248 |
Contributed by O’Bang Law (Ong’anya Ombo Advocates LLP) | 248 |
LIECHTENSTEIN | 263 |
Law and Practice | 263 |
Contributed by Schurti Partners Attorneys at Law Ltd | 263 |
LUXEMBOURG | 274 |
Law and Practice | 274 |
Contributed by ATOZ Tax Advisers | 274 |
Trends and Developments | 296 |
Contributed by ATOZ Tax Advisers | 296 |
MALTA | 303 |
Law and Practice | 303 |
Contributed by Camilleri Preziosi Advocates | 303 |
MAURITIUS | 319 |
Law and Practice | 319 |
Contributed by BLC Robert & Associates | 319 |
MEXICO | 331 |
Law and Practice | 331 |
Contributed by Haynes and Boone, S.C. | 331 |
Trends and Developments | 347 |
Contributed by Martel | 347 |
NETHERLANDS | 352 |
Law and Practice | 352 |
Contributed by Stibbe | 352 |
NEW ZEALAND | 372 |
Law and Practice | 372 |
Contributed by Russell McVeagh | 372 |
Trends and Developments | 390 |
Contributed by Russell McVeagh | 390 |
NIGERIA | 396 |
Law and Practice | 396 |
Contributed by ǼLEX | 396 |
NORWAY | 410 |
Law and Practice | 410 |
Contributed by Ro Sommernes Advokatfirma AS | 410 |
Trends and Developments | 424 |
Contributed by Ro Sommernes Advokatfirma AS | 424 |
PARAGUAY | 429 |
Law and Practice | 429 |
Contributed by Mascareño Vargas – Asesores | 429 |
Trends and Developments | 448 |
Contributed by Mascareño Vargas – Asesores | 448 |
PHILIPPINES | 456 |
Law and Practice | 456 |
Contributed by SyCip Salazar Hernandez & Gatmaitan | 456 |
POLAND | 474 |
Trends and Developments | 474 |
Contributed by V4 Tax sp. z o.o. | 474 |
PORTUGAL | 479 |
Law and Practice | 479 |
Contributed by VdA | 479 |
Trends and Developments | 497 |
Contributed by VdA | 497 |
SINGAPORE | 506 |
Law and Practice | 506 |
Contributed by Drew & Napier LLC | 506 |
Trends and Developments | 521 |
Contributed by DBS Bank Limited | 521 |
SOUTH AFRICA | 527 |
Law and Practice | 527 |
Contributed by ENS | 527 |
SOUTH KOREA | 536 |
Law and Practice | 536 |
Contributed by Yulchon LLC | 536 |
Trends and Developments | 548 |
Contributed by Lee & Ko | 548 |
SPAIN | 554 |
Law and Practice | 554 |
Contributed by RocaJunyent | 554 |
Trends and Developments | 571 |
Contributed by RocaJunyent | 571 |
URUGUAY | 576 |
Trends and Developments | 576 |
Contributed by FBM Advisory | 576 |
USA | 581 |
Law and Practice | 581 |
Contributed by Weil, Gotshal & Manges LLP | 581 |
Trends and Developments | 601 |
Contributed by Weil, Gotshal & Manges LLP | 601 |
USA – NEW YORK | 606 |
Trends and Developments | 606 |
Contributed by Blank Rome LLP | 606 |
ZAMBIA | 613 |
Law and Practice | 613 |
Contributed by Mulenga Mundashi Legal Practitioners | 613 |
Trends and Developments | 624 |
Contributed by Mulenga Mundashi Legal Practitioners | 624 |
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