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There has been a marked increase in investments by Japanese investors in foreign real estate funds, but the marketing of such funds in Japan is subject to many regulations, including the Financial Instruments and Exchange Act (FIEA). The following is a brief summary of the two principal regulations applicable to operators of typical foreign real estate funds, such as limited partnerships, investment trusts or real estate investment trusts (Reits) that are established under foreign laws, and which are marketed to institutional or professional investors in Japan.

A part of a company's equity, other capital funds, can be defined as funds created from the contributions provided by shareholders. They are created usually when there is a need to swiftly increase the company´s equity.

As one of Vietnam's efforts to strengthen the national banking system, which has been unstable in recent times, on November 20 2017 the National Assembly introduced a new law amending and supplementing a number of articles of the 2010 Law on Credit Institutions (Amended LOCI). The new law came into effect on January 15 2018.

Thailand has enjoyed a relatively stable petroleum law regime since 1971 when the Petroleum Act BE 2514, 1971 (PA) and the Petroleum Income Tax Act BE 2514, 1971 (PITA) were enacted. Thailand adopted a modern form of petroleum concession, which has been updated from time to time. There have been 20 bid rounds, the last in 2007. A number of commercial oil and gas discoveries have been made, and as of 2017, there were 38 concessions in force. However, Thailand has limited geological prospects for oil and gas, and it imports more than 40% of its natural gas requirements.

On December 19 2017, President Rodrigo Roa Duterte signed into law the Tax Reform for Acceleration and Inclusion (Train) which took effect on January 1 2018 and introduced Phase 1A of a massive reform of the tax system of the Philippines. A notable change is the overhaul of the tax rates on individual compensation income (see table)

Japanese internet services company GMO Group has announced that it will start paying a proportion of the salaries of those employees that agree to it in bitcoin.

Ahead of the curve A Malaysian company has issued the first sukuk backed by future payments made on real estate projects

Brazilian law provides that foreigners can only acquire or lease rural properties if previously authorised by the National Institute of Rural Settlement and Agrarian Reform (INCRA). The same restrictions apply to foreign controlled Brazilian companies. The limitations were imposed on the premise that the acquisition or leasing of large rural areas by foreigners (directly or via local subsidiaries), mainly for agribusiness or mining activities, must be restricted to protect Brazilian sovereignty as regards the country's land and natural resources.

US courts are progressively shifting their analysis to the process by which a transaction is approved, leaving behind fear of these investors' influence

Markus Federle, general counsel of Samena Capital, examines the burgeoning potential of Asia for private equity investors