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Margaret Huang and Victor Chang, LCS & Partners

Environmental, social and governance is a huge buzzword in the investment community. In-house lawyers have an important role to play

Dual-class stock structures are on the rise as Silicon Valley’s brightest and best reach IPO stage. Critics argue the practice undermines public markets. IFLR readers respond

Both buyers and sellers are recognising the benefits of warranties and indemnities insurance in achieving a cleaner, quicker exit

Morgan Lewis lawyers take a look at some of the latest developments in the US, UK and China as policymakers hone their focus on the importance of individual liability

In this exclusive op-ed, the European Court of Auditors’ Matthias Blaas explains why central bank accountability is integral to a functioning democracy

In case you missed it: all the highlights, from green bonds to Brexit, from last week's event in London

Capital gains realised through a disposal of shares held for private investment purposes by Swiss resident individuals are generally exempt from Swiss income taxes. In certain circumstances, such capital gains are assimilated to dividends, salary or compensation payments for the renouncing of a right, in which case they become subject to income tax.

Law 1870 of 2017, the Colombian Financial Conglomerates Law entered into force on February 6 2019. The Colombian Superintendence of Finance (SFC) has begun the process of supervising 13 financial conglomerates in the country, five of which are local and eight foreign. The SFC will supervise: Sura – Bancolombia Group, Aval Group, Bolívar financial conglomerate, BBVA Colombia, Fundación Social, Coomeva, Scotiabank Colombia, Itaú Colombia, BNP Paribas Colombia, BTG Pactual Colombia, Credicorp Capital Colombia, GNB Sudameris Colombia and Old Mutual Colombia.

White & Case lawyers provide an overview of the landscape in Europe, as policymakers and authorities consider their approach to the new asset class