Johannes Jonas, managing partner of Cohen & Gresser's Dubai office, explains why familiarity can create a false sense of confidence—and why long-term success in the Gulf depends on understanding the region's business culture as much as its legal framework.

In February 2022, hundreds of multinational companies operating in Russia faced a decision that their corporate structures weren’t designed to handle: exit, immediately, from a jurisdiction which became the target of the most massive international sanctions ever. Most importantly, they had to do it quickly, without triggering unintended consequences across the rest of their global operations.

Le 9 juin 2025, le ministère américain de la Justice (« DOJ ») a levé la suspension temporaire des poursuites au titre du Foreign Corrupt Practices Act (« FCPA ») qui était en vigueur depuis février dernier et a publié de nouvelles directives d'application visant à réorienter les poursuites.

This advisory examines the lifecycle of a typical special purpose acquisition company (SPAC) through its initial public offering, highlighting current market trends, sponsor economics, SEC disclosure requirements, Nasdaq listing developments, and the practical considerations that shape today's SPAC transactions.

In his first speech as Director of the UK Serious Fraud Office, Nick Ephgrave last month expressed provisional support for financial incentives to whistleblowers in cases alleging significant economic

The greatest risks in a transaction don't always appear at the beginning. They often emerge when everyone believes the hard work is done. After months of negotiation, due diligence, and drafting, fatigue and urgency can begin to influence decision-making in subtle but meaningful ways.

Artificial intelligence is revolutionizing False Claims Act enforcement as government agencies increasingly deploy AI-assisted data mining to detect fraud and compliance violations. This shift from traditional whistleblower-driven investigations to algorithm-powered detection creates unprecedented compliance challenges for regulated businesses across all sectors.

A new presidential administration means turnover in top leadership roles throughout the government. Jay Clayton, President Trump's pick to lead the U.S. Attorney's Office for the Southern District of New York ("SDNY" or the "Office").

The Department of Justice (DOJ) has recently signaled a renewed focus on enforcement, and its priorities are being driven by world events.

Research and Development (R&D) tax credits were first introduced for small and medium business enterprises in 2000 to encourage scientific and technological innovation within the United Kingdom.

Chronique juridique de Muriel Goldberg-Darmon, docteur en Droit, avocate associée du cabinet Cohen & Gresser, Guillaume Guérin et Pierre Wolman, avocats du cabinet Cohen & Gresser.

La Commission européenne a publié le 26 février un ensemble de propositions dites « Omnibus » visant à simplifier les obligations pesant sur les entreprises en matière de durabilité.

In recent public comments, Deputy Attorney General Lisa Monaco has highlighted AI's emerging threat and declared it a top enforcement priority.

La Cour administrative dʼappel de Paris juge que le calcul de ce ratio dʼactifs doit reposer sur les valeurs vénales des actifs détenus, et non sur leurs valeurs comptables, comme le prévoit la doctrine administrative.

La directive européenne du 13 juin 2024 sur le devoir de vigilance est récemment entrée en vigueur. Cette directive, qui a vocation à remplacer le régime français existant...

The federal asset forfeiture program is a significant component of the Department of Justice's strategy for disrupting alleged criminal activity, and increasingly is being used in corporate fraud and other financial crime cases.

La présentation de demandes de brutage fiscal – ou « tax gross-up » – des indemnités pouvant être réclamées lors d'une procédure d'arbitrage par les parties lésées est essentielle.

On June 24, 2024, the U.S. Court of Appeals for the Second Circuit decided Packer ex rel. 1-800-Flowers.com, Inc. v. Raging Capital Management, LLC, reversing a district court decision that had held that ...

One year ago, the U.S. Supreme Court issued a decision in Cunningham v. Cornell University that addressed the bar for pleading a prohibited transaction claim under the Employee Retirement Income Security Act of 1974, 29 U.S.C. § 1001 et seq. (“ERISA”). Although Cunningham focused on ERISA pleading, the case is also notable because the Court expressly reminded district courts that they “can use existing tools at their disposal to screen out meritless claims before discovery.”

Faisant application de la méthode d'assimilation issue de la jurisprudence Artémis, le Conseil d'État juge que des SARL unipersonnelles de droit luxembourgeois, dont le capital est divisé en parts sociales non librement négociables et dont l'associé unique ne répond des dettes sociales qu'à concurrence de ses apports, doivent être assimilées à des sociétés à responsabilité limitée de droit français dont l'associé unique est une personne physique.