Definitive global law guides offering comparative analysis from top-ranked lawyers
INTRODUCTION | 9 |
Contributed by Frank Aquila, Sullivan & Cromwell LLP | 9 |
ANDORRA | 12 |
Law and Practice | 12 |
Contributed by Cases & Lacambra | 12 |
ANTIGUA | 21 |
Law and Practice | 21 |
Contributed by CDB Legal Services | 21 |
ARGENTINA | 27 |
Law and Practice | 27 |
Contributed by Naveira, Truffat, Martínez, Ferrari & Mallo Abogados | 27 |
AUSTRIA | 46 |
Law and Practice | 46 |
Contributed by CERHA HEMPEL | 46 |
Trends and Developments | 65 |
Contributed by Fellner Wratzfeld & Partner | 65 |
BAHAMAS | 72 |
Law and Practice | 72 |
Contributed by Lennox Paton | 72 |
Trends and Developments | 87 |
Contributed by Lennox Paton | 87 |
BAHRAIN | 94 |
Law and Practice | 94 |
Contributed by ASAR - Al Ruwayeh & Partners | 94 |
Trends and Developments | 105 |
Contributed by Hassan Radhi & Associates | 105 |
BANGLADESH | 112 |
Law and Practice | 112 |
Contributed by Doulah & Doulah | 112 |
BARBADOS | 129 |
Law and Practice | 129 |
Contributed by Fraser Law | 129 |
Trends and Developments | 142 |
Contributed by Fraser Law | 142 |
BELGIUM | 147 |
Law and Practice | 147 |
Contributed by Van Bael & Bellis | 147 |
BERMUDA | 166 |
Law and Practice | 166 |
Contributed by Walkers | 166 |
BOSNIA & HERZEGOVINA | 183 |
Law and Practice | 183 |
Contributed by Marić & Co Ltd | 183 |
Trends and Developments | 192 |
Contributed by Marić & Co Ltd | 192 |
BRAZIL | 196 |
Law and Practice | 196 |
Contributed by BVA – Barreto Veiga Advogados | 196 |
Trends and Developments | 210 |
Contributed by Machado Meyer | 210 |
BULGARIA | 215 |
Law and Practice | 215 |
Contributed by Boyanov & Co. | 215 |
Trends and Developments | 230 |
Contributed by Boyanov & Co. | 230 |
BRITISH VIRGIN ISLANDS | 237 |
Law and Practice | 237 |
Contributed by Walkers | 237 |
CAMEROON | 249 |
Law and Practice | 249 |
Contributed by Amadagana & Partners | 249 |
CANADA | 263 |
Law and Practice | 263 |
Contributed by SkyLaw | 263 |
Trends and Developments | 282 |
Contributed by SkyLaw | 282 |
CAYMAN ISLANDS | 288 |
Law and Practice | 288 |
Contributed by Maples Group | 288 |
Trends and Developments | 302 |
Contributed by Walkers | 302 |
CHINA | 307 |
Law and Practice | 307 |
Contributed by Han Kun Law Offices | 307 |
COLOMBIA | 323 |
Law and Practice | 323 |
Contributed by Baker McKenzie | 323 |
Trends and Developments | 340 |
Contributed by Baker McKenzie | 340 |
CÔTE D’IVOIRE | 343 |
Law and Practice | 343 |
Contributed by SCP Houda & Associés | 343 |
CROATIA | 358 |
Law and Practice | 358 |
Contributed by Babic & Partners | 358 |
CYPRUS | 372 |
Law and Practice | 372 |
Contributed by Scordis, Papapetrou & Co LLC | 372 |
Trends and Developments | 388 |
Contributed by Ioannides Demetriou LLC | 388 |
CZECH REPUBLIC | 395 |
Law and Practice | 395 |
Contributed by BADOKH | 395 |
DENMARK | 411 |
Law and Practice | 411 |
Contributed by Moalem Weitemeyer | 411 |
Trends and Developments | 428 |
Contributed by Moalem Weitemeyer | 428 |
ECUADOR | 434 |
Law and Practice | 434 |
Contributed by Coronel & Pérez | 434 |
Trends and Developments | 443 |
Contributed by Coronel & Pérez | 443 |
EGYPT | 448 |
Law and Practice | 448 |
Contributed by Soliman, Hashish & Partners | 448 |
Trends and Developments | 463 |
Contributed by Soliman, Hashish & Partners | 463 |
ETHIOPIA | 469 |
Law and Practice | 469 |
Contributed by Mehrteab & Getu Advocates LLP (MLA) | 469 |
EU | 482 |
Trends and Developments | 482 |
Contributed by LeitnerLaw Rechtsanwälte | 482 |
GERMANY | 489 |
Law and Practice | 489 |
Contributed by SZA Schilling, Zutt & Anschütz | 489 |
Trends and Developments | 506 |
Contributed by Sullivan & Cromwell LLP | 506 |
GHANA | 512 |
Law and Practice | 512 |
Contributed by Addison Bright Sloane | 512 |
Trends and Developments | 527 |
Contributed by N. Dowuona & Company | 527 |
GREECE | 534 |
Law and Practice | 534 |
Contributed by Zepos & Yannopoulos | 534 |
Trends and Developments | 550 |
Contributed by Zepos & Yannopoulos | 550 |
GUATEMALA | 557 |
Law and Practice | 557 |
Contributed by Lex Atlas | 557 |
INDIA | 570 |
Law and Practice | 570 |
Contributed by Trilegal | 570 |
Trends and Developments | 589 |
Contributed by Trilegal | 589 |
INDONESIA | 597 |
Law and Practice | 597 |
Contributed by Murzal and Partners | 597 |
Trends and Developments | 611 |
Contributed by Nusantara Legal Partnership | 611 |
IRAQ | 619 |
Law and Practice | 619 |
Contributed by MENA Associates in association with Amereller | 619 |
Trends and Developments | 629 |
Contributed by MENA Associates in association with Amereller | 629 |
ISRAEL | 634 |
Law and Practice | 634 |
Contributed by Arnon, Tadmor-Levy | 634 |
ITALY | 651 |
Law and Practice | 651 |
Contributed by Cleary Gottlieb Steen & Hamilton LLP | 651 |
Trends and Developments | 668 |
Contributed by Eptalex – Garzia Gasperi Iannaccone & Partners | 668 |
JAPAN | 676 |
Law and Practice | 676 |
Contributed by Mori Hamada | 676 |
Trends and Developments | 695 |
Contributed by southgate | 695 |
KENYA | 702 |
Law and Practice | 702 |
Contributed by Cliffe Dekker Hofmeyr (Kieti Law LLP) | 702 |
KUWAIT | 721 |
Law and Practice | 721 |
Contributed by ASAR – Al Ruwayeh & Partners | 721 |
LEBANON | 733 |
Law and Practice | 733 |
Contributed by HNS Legal | 733 |
Trends and Developments | 752 |
Contributed by HNS Legal | 752 |
LIECHTENSTEIN | 759 |
Law and Practice | 759 |
Contributed by Schurti Partners Attorneys at Law Ltd | 759 |
Trends and Developments | 770 |
Contributed by Ospelt & Partners Attorneys at Law Ltd. | 770 |
LUXEMBOURG | 775 |
Law and Practice | 775 |
Contributed by GSK Stockmann SA | 775 |
MALTA | 793 |
Law and Practice | 793 |
Contributed by Ganado Advocates | 793 |
MAURITIUS | 807 |
Law and Practice | 807 |
Contributed by Juristconsult Chambers (DLA Piper Africa) | 807 |
Trends and Developments | 818 |
Contributed by Eversheds Sutherland | 818 |
MEXICO | 823 |
Law and Practice | 823 |
Contributed by Cannizzo | 823 |
Trends and Developments | 841 |
Contributed by Nader Hayaux & Goebel | 841 |
MOLDOVA | 846 |
Law and Practice | 846 |
Contributed by Efrim Rosca & Associates | 846 |
Trends and Developments | 862 |
Contributed by Efrim Rosca & Associates | 862 |
MONACO | 867 |
Law and Practice | 867 |
Contributed by CMS Pasquier Ciulla Marquet Pastor & Svara | 867 |
Trends and Developments | 877 |
Contributed by DL Corporate & Regulatory | 877 |
MYANMAR | 883 |
Law and Practice | 883 |
Contributed by Myanmar Legal Mori Hamada | 883 |
Trends and Developments | 895 |
Contributed by Myanmar Legal Mori Hamada | 895 |
NETHERLANDS | 899 |
Law and Practice | 899 |
Contributed by Greenberg Traurig, LLP | 899 |
Trends and Developments | 916 |
Contributed by Greenberg Traurig, LLP | 916 |
NEW ZEALAND | 921 |
Law and Practice | 921 |
Contributed by Russell McVeagh | 921 |
NIGERIA | 942 |
Law and Practice | 942 |
Contributed by ǼLEX | 942 |
Trends and Developments | 959 |
Contributed by ǼLEX | 959 |
NORWAY | 965 |
Law and Practice | 965 |
Contributed by Advokatfirma DLA Piper AS Norway | 965 |
Trends and Developments | 982 |
Contributed by Advokatfirma DLA Piper AS | 982 |
OHADA | 986 |
Trends and Developments | 986 |
Contributed by Thiam & Associés | 986 |
PHILIPPINES | 992 |
Law and Practice | 992 |
Contributed by SyCip Salazar Hernandez & Gatmaitan | 992 |
POLAND | 1009 |
Law and Practice | 1009 |
Contributed by Clifford Chance LLP | 1009 |
Trends and Developments | 1027 |
Contributed by Clifford Chance LLP | 1027 |
PORTUGAL | 1033 |
Law and Practice | 1033 |
Contributed by CS’Associados | 1033 |
Trends and Developments | 1052 |
Contributed by CS’Associados | 1052 |
PUERTO RICO | 1058 |
Law and Practice | 1058 |
Contributed by Ferraiuoli LLC | 1058 |
Trends and Developments | 1071 |
Contributed by Cancio Covas & Santiago LLP | 1071 |
ROMANIA | 1077 |
Law and Practice | 1077 |
Contributed by Bondoc si Asociatii | 1077 |
SAUDI ARABIA | 1091 |
Trends and Developments | 1091 |
Contributed by SuhailPartners LLP | 1091 |
SENEGAL | 1097 |
Law and Practice | 1097 |
Contributed by SCP Houda & Associés | 1097 |
Trends and Developments | 1114 |
Contributed by SCP Houda & Associés | 1114 |
SERBIA | 1118 |
Law and Practice | 1118 |
Contributed by Law Office Miroslav Stojanović in cooperation with Wolf Theiss | 1118 |
SIERRA LEONE | 1133 |
Law and Practice | 1133 |
Contributed by GPKLegal | 1133 |
Trends and Developments | 1142 |
Contributed by GPKLegal | 1142 |
SINGAPORE | 1147 |
Law and Practice | 1147 |
Contributed by Drew & Napier LLC | 1147 |
SLOVENIA | 1166 |
Trends and Developments | 1166 |
Contributed by Rojs, Peljhan, Prelesnik & partners | 1166 |
SOUTH AFRICA | 1171 |
Law and Practice | 1171 |
Contributed by ENS | 1171 |
Trends and Developments | 1191 |
Contributed by Bowmans | 1191 |
SOUTH KOREA | 1198 |
Law and Practice | 1198 |
Contributed by Lee & Ko | 1198 |
Trends and Developments | 1216 |
Contributed by Lee & Ko | 1216 |
SPAIN | 1222 |
Trends and Developments | 1222 |
Contributed by Deloitte Abogados y Asesores Tributarios, S.L.U. | 1222 |
SWEDEN | 1230 |
Law and Practice | 1230 |
Contributed by CMS Wistrand | 1230 |
Trends and Developments | 1248 |
Contributed by CMS Wistrand | 1248 |
SWITZERLAND | 1256 |
Law and Practice | 1256 |
Contributed by Homburger | 1256 |
Trends and Developments | 1273 |
Contributed by Advestra | 1273 |
TAIWAN | 1279 |
Law and Practice | 1279 |
Contributed by Lee and Li Attorneys-at-Law | 1279 |
Trends and Developments | 1293 |
Contributed by LCS & Partners | 1293 |
THAILAND | 1300 |
Law and Practice | 1300 |
Contributed by Weerawong, Chinnavat & Partners Ltd | 1300 |
TÜRKIYE | 1313 |
Trends and Developments | 1313 |
Contributed by Hergüner Bilgen Üçer Attorney Partnership | 1313 |
UAE | 1319 |
Law and Practice | 1319 |
Contributed by IN’P IBRAHIM .N. PARTNERS | 1319 |
Trends and Developments | 1338 |
Contributed by Ibrahim N Partners | 1338 |
UGANDA | 1345 |
Law and Practice | 1345 |
Contributed by Engoru, Mutebi Advocates | 1345 |
Trends and Developments | 1360 |
Contributed by Engoru, Mutebi Advocates | 1360 |
USA | 1368 |
Law and Practice | 1368 |
Contributed by Linklaters | 1368 |
Trends and Developments | 1388 |
Contributed by Dentons | 1388 |
USA – CALIFORNIA | 1393 |
Trends and Developments | 1393 |
Contributed by Sidley Austin LLP | 1393 |
USA – CONNECTICUT | 1401 |
Trends and Developments | 1401 |
Contributed by Finn Dixon & Herling LLP | 1401 |
USA – IDAHO | 1406 |
Trends and Developments | 1406 |
Contributed by Hawley Troxell | 1406 |
USA – NEVADA | 1411 |
Trends and Developments | 1411 |
Contributed by Fennemore | 1411 |
USA – NEW YORK | 1418 |
Trends and Developments | 1418 |
Contributed by Greenberg Traurig, LLP | 1418 |
USA – OHIO | 1424 |
Trends and Developments | 1424 |
Contributed by Petrony Law, LLC | 1424 |
USA – TEXAS | 1429 |
Trends and Developments | 1429 |
Contributed by Pierson Ferdinand LLP | 1429 |
USA – UTAH | 1434 |
Trends and Developments | 1434 |
Contributed by Dorsey & Whitney LLP | 1434 |
USA – WASHINGTON, DC | 1441 |
Trends and Developments | 1441 |
Contributed by Bailey & Glasser, LLP | 1441 |
ZAMBIA | 1449 |
Law and Practice | 1449 |
Contributed by Musa Dudhia & Co. | 1449 |
Trends and Developments | 1461 |
Contributed by Musa Dudhia & Co. | 1461 |
ZIMBABWE | 1465 |
Law and Practice | 1465 |
Contributed by Scanlen & Holderness | 1465 |
Powered by FlippingBook