A review of changes to Brazilian laws related to social security contributions. In some economic sectors, Brazilian law reduce social security contribution requirements to encourage growth.
Information regarding tax liabilities of liquidators and receivers.
Last year, the Internal Revenue Service published Ordinance 1,793/2013, which lays out new criteria for monitoring high-value corporate taxpayers. The goal is to increase tax compliance and tax revenue. This article views which taxes are covered by the corporate tax monitoring programme.
The Supreme Court has decided that financial support directions issued by the Pensions Regulator to Nortel and Lehman Brothers companies after insolvency proceedings had already started were provable debts. Pension scheme trustees will rank with other unsecured creditors in the priority order. It is a change from the position in the lower courts where the trustees’ claim was given “super priority” status.
This article explains how the Switzerland’s treatment of bank capital differs from EU standards.
This article provides the legal framework for the custody of securities held by (multiple) intermediaries.
What legislation is applicable to insolvencies and reorganisations? What criteria are applied in your country to determine if a debtor is insolvent?
This article provides an overview of the main Swiss criminal law provisions, which prohibit<br />the theft and disclosure of banking information to foreign authorities or courts, and to see how they have been applied to whistleblowers in recent cases by Swiss courts and authorities.
This paper summarizes this required knowledge, recognizing the global context in which most organizations now operate but cognizant of the fact that the corporate counsel involved will often have a North American perspective.