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Casino operators in the US and Macau are now looking to bonds for their funding needs. Emerging market gaming companies are now expected to follow

If finalisation of the Volcker rule does nothing else (and it will surely do much more), it has highlighted the difficulty of coordinating new regulations among multiple regulators. The struggle has been felt by both the agencies themselves and industries they monitor. The culminating atmosphere of uncertainty has not helped market conditions.

Anna Cristina Valdes The concept of residency is defined by Panamanian law in Law 33 of June 30 2010, as amended by Law 52 of August 28 2012. The necessity for such a definition arises principally from the signing of conventions for the avoidance of double taxation (DTCs) by the Republic of Panama, and to assist its national strategy regarding the development of international services. In particular, Article 762-N of the Panamanian Tax Code establishes that tax residents are those individuals who remain on Panamanian territory for more than 183 days, or who have established their permanent homes in the country. Furthermore, legal entities constituted in accordance with Panamanian laws, or constituted as foreign entities registered with Panama's Public Registry, which have their place of effective management in the Republic of Panama, are also considered tax residents.

Norton Rose Fulbright's Shamim Razavi and Susandarini & Partners' Bintang Hidayanto assess the country's emerging new energy supply

An overview of financial risk management developments in post-crisis China

IFLR gives lawyers at Europe’s top investment banks and financial advisory firms a platform for candid debate on the issues that matter most to them

The challenge for Asia’s capital markets is ensuring they retain their competitive edge. Here, industry specialists reveal how the region should tackle its next phase of development

A recent judgment by Germany's Federal Supreme Court that makes it easier for public companies to delist is tipped to facilitate take-privates and spur new public takeover tactics.

Neil MacBride,

The announcement of JP Morgan Chase's $13 billion settlement with the US Department of Justice has caused many to question what it means for the wider market.