Eduardo Gracia, managing partner at Ashurst in Madrid explains that tax authorities are taking a much tougher stance on tax fraud and evasion as public opinion is questioning companies' tax structures from not only a legal perspective, but also a moral one.

The Corporations and Markets Advisory Committee recommended in its report 'Claims by shareholders against insolvent companies: implications of the Sons of Gwalia decision' that there should be no change in the law in response to the Gwalia decision.

This decision is relevant to all Australian class action jurisdictions, with comparable statutory class action regimes.

In recent months, there has been a noticeable surge in interest by controlling shareholders to privatise the companies of which they hold a controlling stake and to delist them from...

The Freedom of Information Act ("FOIA") was enacted in November 2000. However, its most important provision - the personal right of access to information held by public authorities - does not come into force until January 2005. When that day comes the current non-statutory rules on access to publicly held information, contained in the Code of Practice on Access to Government Information, will be replaced by a far-reaching and comprehensive statutory regime.

The Freedom of Information Act 2000 ("FOIA") gives people access to information held by public authorities which in many instances they could not previously access. Blogging gives people a publishing power they did not previously have. From commercial and legal perspectives, their combination may make for a potentially dangerous mix.

In the United Kingdom as in other countries, pharmaceutical companies, among others, have had their premises raided by regulators such as the Serious Fraud Office and competition and fair trade authorities.

The decision addressed several issues relating to so-called "combination" trade secrets.

The EU and UK are looking to expand their respective market-based emissions trading schemes in order to align emission reduction targets with the global climate change goals of the Paris Agreement.

The UK referendum on Brexit took place on 23 June 2016 and, after many months of campaigning from both the Remain and Leave camps, the UK has voted to leave the EU.

The First-tier Tribunal has dismissed the taxpayer's appeal against HMRC's decision to disallow a £200m capital loss created by a tax avoidance scheme which relied on the share matching rules in section 106 TCGA 1992.

This is the sixth and final episode of the series, and discusses challenges in the adoption of Artificial Intelligence.

China's privately owned refineries are the new force in the crude oil market. Once sidelined due to Chinese regulations, these refineries are now importing as much as 1.2m barrels of crude oil per day into China.

A robust ACL compliance program could minimise the risk of ACL breaches and also result in lower penalties.

The CCL applies to all companies, and branch or representative offices of foreign companies, established in the UAE save for any entities specifically exempted from the CCL.

Greater economic stability, the offer of attractively priced assets, and a growing demand for direct lending means that private equity funds are increasingly targeting the Iberian market.

The Treasury has published the most detailed proposals yet for the reform of the controlled foreign company (CFC) rules.

In a 4-1 majority judgment, the Supreme Court held that HMRC's published guidance on residence should be interpreted as incorporating a test requiring a "distinct break" from the taxpayer's life in the UK.

The new Kuwait public-private partnership (PPP) law, Law No. 116 of 2014 (New PPP Law) came into full force and effect last week.

With the introduction of the Modern Slavery Act 2018 (Cth) (Federal Act), you may be legally required to generate a yearly modern slavery statement to demonstrate the effort taken to reduce