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Definitive global law guides offering comparative analysis from top-ranked lawyers


INTRODUCTION
6

Contributed by G. J. Ligelis Jr., Cravath, Swaine & Moore LLP
6

ANGOLA
11

Trends and Developments
11

Contributed by FBL ADVOGADOS
11

ARMENIA
14

Law and Practice
14

Contributed by Andersen Legal
14

Trends and Developments
28

Contributed by Andersen Legal
28

AZERBAIJAN
34

Law and Practice
34

Contributed by MGB Law Offices
34

BANGLADESH
48

Law and Practice
48

Contributed by DFDL Bangladesh
48

BRAZIL
62

Law and Practice
62

Contributed by Campos Thomaz Advogados
62

CAMEROON
80

Law and Practice
80

Contributed by Zangue & Partners
80

Trends and Developments
101

Contributed by Zangue & Partners
101

CHILE
108

Law and Practice
108

Contributed by Lathrop Mujica Herrera & Diez Abogados
108

CHINA
127

Law and Practice
127

Contributed by Fangda Partners
127

Trends and Developments
148

Contributed by Fangda Partners
148

COTE D’IVOIRE
155

Law and Practice
155

Contributed by Thiam & Associés
155

Trends and Developments
171

Contributed by Thiam & Associés
171

CROATIA
178

Law and Practice
178

Contributed by Babic & Partners
178

DEMOCRATIC REPUBLIC OF CONGO
194

Law and Practice
194

Contributed by LegalterLaw
194

FRANCE
211

Law and Practice
211

Contributed by Baker McKenzie Paris
211

Trends and Developments
229

Contributed by Baker McKenzie
229

GERMANY
236

Law and Practice
236

Contributed by Hengeler Mueller
236

Trends and Developments
256

Contributed by Hengeler Mueller
256

GREECE
264

Law and Practice
264

Contributed by Iason Skouzos TaxLaw
264

Trends and Developments
284

Contributed by Iason Skouzos TaxLaw
284

HUNGARY
292

Law and Practice
292

Contributed by Bird & Bird
292

Trends and Developments
314

Contributed by Bird & Bird
314

INDONESIA
320

Law and Practice
320

Contributed by ABNR Counsellors at Law
320

JAPAN
338

Law and Practice
338

Contributed by Anderson Mōri & Tomotsune
338

Trends and Developments
354

Contributed by Anderson Mōri & Tomotsune
354

MAURITIUS
361

Law and Practice
361

Contributed by Venture Law
361

MEXICO
378

Law and Practice
378

Contributed by Deloitte Impuestos y Servicios Legales, S.C.
378

NEW ZEALAND
391

Law and Practice
391

Contributed by Webb Henderson
391

Trends and Developments
409

Contributed by Anthony Harper
409

PARAGUAY
417

Law and Practice
417

Contributed by BKM - Berkemeyer
417

Trends and Developments
435

Contributed by BKM - Berkemeyer
435

PERU
443

Law and Practice
443

Contributed by Thorne, Echeandia & Lema Abogados
443

Trends and Developments
459

Contributed by Thorne, Echeandia & Lema Abogados
459

PHILIPPINES
464

Law and Practice
464

Contributed by Cruz Marcelo & Tenefrancia
464

Trends and Developments
481

Contributed by Cruz Marcelo & Tenefrancia
481

PUERTO RICO
488

Law and Practice
488

Contributed by Pietrantoni Mendez & Alvarez LLC
488

Trends and Developments
504

Contributed by Pietrantoni Mendez & Alvarez LLC
504

SAUDI ARABIA
511

Law and Practice
511

Contributed by Hourani & Partners
511

Trends and Developments
530

Contributed by Hourani & Partners
530

SINGAPORE
537

Law and Practice
537

Contributed by Joyce A. Tan & Partners LLC
537

SOUTH KOREA
558

Law and Practice
558

Contributed by Yulchon LLC
558

SWITZERLAND
576

Law and Practice
576

Contributed by Advestra
576

Trends and Developments
590

Contributed by Advestra
590

TAIWAN
594

Law and Practice
594

Contributed by Lee and Li Attorneys-at-Law
594

Trends and Developments
612

Contributed by Lee and Li, Attorneys-at-Law
612

TAJIKISTAN
620

Law and Practice
620

Contributed by AAA Law Offices
620

TURKS & CAICOS
634

Law and Practice
634

Contributed by Stanbrook Prudhoe
634

UNITED ARAB EMIRATES
642

Law and Practice
642

Contributed by Hadef & Partners LLC
642

Trends and Developments
658

Contributed by Hadef & Partners LLC
658

US VIRGIN ISLANDS
664

Law and Practice
664

Contributed by Marjorie Rawls Roberts PC
664

Trends and Developments
682

Contributed by Marjorie Rawls Roberts PC (St Thomas - HQ)
682

USA
691

Law and Practice
691

Contributed by Cravath, Swaine & Moore LLP
691

Trends and Developments
708

Contributed by Cravath, Swaine & Moore LLP
708

VIETNAM
713

Law and Practice
713

Contributed by Asia Counsel Vietnam Law Company Limited
713

Trends and Developments
738

Contributed by Asia Counsel Vietnam Law Company Limited
738

ZAMBIA
747

Law and Practice
747

Contributed by Dentons Eric Silwamba, Jalasi & Linyama Legal Practitioners
747

Trends and Developments
759

Contributed by Dentons Eric Silwamba, Jalasi & Linyama Legal Practitioners
759

ZIMBABWE
763

Law and Practice
763

Contributed by Scanlen & Holderness
763

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