Private Client Comparative Guide for the jurisdiction of India, check out our comparative guides section to compare across multiple countries

Section 160 of the Income Tax Act is a tax collection tool. It thwarts a taxpayer who attempts to hide assets from a Canada Revenue Agency tax collector by transferring them to a non-arm's-length party.

Guernsey was the first of the Crown Dependencies to look at introducing foundations law but will be the last to actually do so.

On April 29, 2025, the Federal Communications Commission (FCC) released a Notice of Proposed Rulemaking (NPRM) that proposes to codify a number of definitions and concepts underlying the foreign ownership rules...

On April 7, the Federal Communications Commission (FCC) released a draft Notice of Proposed Rulemaking (NPRM) that proposes to codify a number of definitions and concepts...

Pensions Radar is a quarterly listing of expected future changes in UK law affecting work-based pension schemes.

Fresh back off the flight from Dubai speaking at STEP Arabia on this subject yesterday, I am still pinching myself that, after 10 years of banging this drum, real change is actually happening.

Financial assets held by Japanese households have been increasing steadily for years, now reaching over JPY2,000 trillion.

In this Law, unless the context otherwise requires - "beneficiary" means a person entitled to benefit under a trust or in whose favour a discretion to distribute property held on trust may be exercised;

The Malta Financial Services Authority has published a corporate governance manual for directors of investment companies and collective investment schemes this February.

In 10720143 Canada Corp. v. 2698874 Ontario Inc., a default judgment was obtained against a business partner and his lawyer for fraud. The lawyer's appeal was dismissed.

As the term implies, 'concealed asset recovery' involves the recovery of wealth from a dishonest obligor – where such wealth has been laundered, camouflaged or hidden.

Withers' lawyers have written extensively on the changes and the effect of the Covid-19 pandemic on a diverse range of sectors and industries.

In the March 2012 Budget the Government caused consternation when it announced a consultation on new tax charges for high value residential properties that had been ‘enveloped’ into companies and into other ‘non-natural persons’.

News on construction and infrastructure issues from around Australia.

This newsletter includes links to media releases, cases and legislation regarding superannuation and funds management.

The decision of Justice Tausendfreund in Dobbie et al. v. Arctic Glacier Income Fund et al. is the most recent in a set of decisions that consider the leave test under Section 138.8 of Ontario’s Securities Act, and the suitability of securities misrepresentation cases for certification as class proceedings.

This type of business entity is the least regulated and is subject to the least number of formalities in terms of Maltese law. The sole requirement to commence operation is to obtain a trading licence and one may commence operation immediately.

Two recent (and closely-related) cases, the first instance decisions in Law Debenture Trust Corporation plc v Acciona SA [2004] EWHC 270 (Ch) (‘Acciona’) and Concord Trust v Law Debenture Trust Corporation plc [2004] EWHC 1216 (Ch) (‘Concord’), have both clarified and reaffirmed certain concepts and principles regularly employed in the trust deeds used to constitute English law bonds and reminded us of some of the protections available to trustees under English law.

Maltese companies provide an effective solution as a European Union based company of choice.