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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.

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)

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

Non-EU/EFTA buyers of German targets need to be aware of new notification obligations regarding certain foreign investment transactions in the member state

An in-depth look at how it differs from a traditional bond and how it has the potential to change the way capital markets function

The proposed Financial Services Act will introduce new regulatory conduct rules and a new regime for the offering of securities

The Irish Central Bank (CBI), in common with other EU regulators, will be focused in 2018 on intensified supervision of anti-money laundering/counter-terrorist finance compliance, data protection, and ensuring banks and other regulated institutions have robust cyber security systems. However, in Ireland another area is emerging. This is the question of individual responsibility for increased regulatory scrutiny by directors and senior managers for regulatory breaches by their institution.

Like other European countries, Spain has not fully developed the regulation to implement the Markets in Financial Instruments Directive (Mifid) by January 3 2018.

Argentina’s sovereign bond restructuring in 2005 reopened the debate surrounding interpretations of the boilerplate clause

The revised rules could trigger a huge shift in banks’ business models