Resource Library

This guide covers key legal issues, rules, and developments regarding fraud and asset tracing across a range of jurisdictions.

This guide covers common issues in public investment funds – including registration, regulatory framework, marketing of public funds, and tax treatment – in 14 jurisdictions.

This guide covers common issues related to restructuring and insolvency across 22 jurisdictions.

Topics covered include issues that arise when a company is in financial difficulties, restructuring options, insolvency procedures, and cross-border issues.

The General Laws (Anti-Money Laundering and Combating Terrorism Financing) Amendment Act, No. 22 of 2022 places new obligations on Companies and other persons to register prescribed information regarding beneficial ownership following South Africa’s grey listing and recommendations made by the Financial Action Task Force.

As of 1 November 2022 trusts and funds for joint account (fondsen voor gemene rekening) are required to register an Ultimate Beneficial Owner (uiteindelijke belanghebbende) (UBO) with the Dutch UBO Register as managed by the Dutch Chamber of Commerce. The initial registration for existing trusts and funds for joint accounts with the UBO Register had to be completed before 1 April 2023. A trust with a trustee located in the Netherlands must register its UBO. The same applies, for example, in case a fund for joint account is created under Dutch law. Note that the criteria that apply to determine whether a UBO of a trust or fund for joint account qualifies for registration are different from (and wide in cope) those applied to Dutch legal entities.

Brazil is among the ten largest economies in the world, and it represents one of the largest domestic markets in the world. This article aims at showing the main considerations one should have when planning to invest in Brazil.

On 28 February 2023, the Financial Conduct Authority (“FCA”) published its Regulatory Initiatives Grid updating the timeline of the Overseas Funds Regime (“OFR”), the new equivalence regime for retail investment funds and money market funds established outside the UK, which will allow recognised funds to be marketed to the public in the United Kingdom.

On 16 December 2022, the Financial Conduct Authority (FCA) published a notice confirming the Collective Investment Schemes (Individually Recognised Overseas Schemes and Miscellaneous Amendments) Instrument 2022 ("CIS 2022") became effective 1 January 2023. CIS 2022 introduces changes to the ‘s272 regime’ contained in Financial Services and Markets Act 2000 (“FSMA”) for recognising overseas collective investment funds. The Collective Investment Schemes sourcebook (“COLL”), the Decision Procedure and Penalties manual (“DEPP”) and the Glossary of definitions of the FCA Handbook are amended.

Usually, the biggest obstacle in enforcing the right to equal pay is that the employee does not know whether colleagues of the other sex – the Transparency Act focuses on sex, not gender – receive more pay.

A comparative global guide of foreign investment regimes in many jurisdictions.