Key points to consider when selling and purchasing the shares of a Japanese corporation through an IPO given the recent reforms to the Japanese IPO framework
Introduction The Tokyo Stock Exchange (“TSE”) is arguably one of the most attractive stock exchanges for listed stock in the world.
Taxation of Sponsorship Agreements with Professional Athletes
1. Introduction There are a variety of corporate marketing strategies that a company may follow, one of which is to conclude a sponsorship agreement with an athlete in order to improve the recognition and image of its brand and products.
Ethiopia’s Foreign Exchange Overhaul: A New Era of Market-Based Currency Policies
Introduction Ethiopia has embarked on a new era of economic policy, marked by currency devaluation and a significant revamp of the foreign currency exchange regime.
Ethiopia’s New Special Economic Zone Proclamation: A Catalyst for Investment and Economic Growth
I. Introduction Ethiopia has recently enacted the Special Economic Zone (SEZ) Proclamation No. 1322/2024, marking a pivotal legislative milestone designed to bolster investment opportunities and drive economic growth.
Ethiopia’s Financial Sector Liberalization: The New Banking Business Proclamation and Its Implications
I. Introduction In recent years, Ethiopia has undertaken a significant policy shift in its approach to foreign direct investment (FDI) by opening sectors that were previously reserved exclusively for domestic investors.
Ethiopia’s New Directive on Import Export Trade Liberalization for Foreign Investors
I. Introduction Ethiopia has introduced a new Directive to Regulate Foreign Investors’ Participation in Restricted Export, Import, Wholesale and Retail Trade Investments,
Moratorium Period under the Insolvency and Bankruptcy Code (IBC), 2016
The Insolvency and Bankruptcy Code, 2016 (IBC), incorporates the pivotal concept of a moratorium period during insolvency proceedings,
THE DAWN OF A NEW PRIVACY ERA: UNDERSTANDING INDIA’S DRAFT DPDPA RULES, 2025
On January 3rd, 2025, the Ministry of Electronics and Information Technology, Government of India took a significant step toward strengthening data protection by releasing the draft Digital Personal Data Protection Rules, 2025 (“Draft Rules”).
XaaS (Anything as a Service): Business Boon or Bane? Weighing the Legal Risks
Growing from USD 700 billion in 2023 to USD 3.2 trillion by 2030, the XaaS (Anything as a Service) market signifies a monumental shift in global business operations.[1] XaaS, short for “Anything as a Service”,
Income arising from crypto sales prior to April 1, 2022 to be taxed as capital gains and not as income from other sources
Background An individual salaried taxpayer (the “Individual”) purchased bitcoins during the financial year 2015-16 and sold them in the financial year 2020-21.