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In August 2016, the Guatemalan Congress approved decree 37-2016 (Ley para el Fortalecimiento de la Transparencia Fiscal y la Gobernanza de la Superintendencia de Administración Tributaria). Through this decree, Congress seeks to reform the organisational structure of the Superintendency of Tax Administration (SAT). This reform will include incorporating mechanisms that contribute to the achievement of SAT's objectives, and in particular, providing the financial resources necessary for the State to comply with its constitutional obligations.

Vietnam has kept distribution services, including retail business, open to foreign investors for years without any restriction. The only exception to this has been certain kinds of goods, such as rice, oil, medicines and cigarettes, which are monopolised by domestic enterprises, and the need for an application for the Economic Need Test (ENT) required for the opening of each individual retail shop by foreign-invested enterprises (FIEs).

Imran Muntaz, Michael Cecio Bangun and Miriani Holungo of Imran Muntaz & Co. discuss the rules applicable to foreign ownership of domestic banking and financial institutions

Bank of America’s €4 billion deal has revealed a transatlantic divergence over global regulation

A third of staff at banks said they see a conflict between their employers' stated values and the way business is done – but there are some positives

A requirement to keep all personal and critical data onshore could pose some difficulties for companies doing business in the PRC

He has in the past dismissed it, but lawyers say scrapping the far-reaching legislation is unlikely to be a high priority

Mary Swann, executive corporate counsel and assistant corporate secretary of Diebold Nixdorf, discusses the seminal 2016 deal

UBS' head of M&A in Hong Kong Samson Lo surveys the landscape for corporates in Southeast Asia, including how Chinese buyers are changing their approach

John Fingleton, CEO of advisory firm Fingleton Associates, examines some of the key trends in the UK M&A market over 2016