Business Law and Corporate Law

The Corporate Insolvency Resolution Process (CIRP) is governed by the Insolvency Bankruptcy Code (Code) in India, wherein the preamble explicitly notes that the code provides for re-organisation and insolvency resolution of corporate persons, partnership firms and individuals in a time bound manner for maximisation of value of assets1. From a practical standpoint, CIRP’s fundamental purpose is to facilitate the corporate debtor’s emergence from insolvency while optimizing asset value and maintaining balance among creditors’ interests.

《中华人民共和国保险法（修订草案征求意见稿）》（以下简称"修订草案"）共8章214条，目前处于征求意见阶段，尚未生效。本文分析均以现有草案&#

Danantara was established under Law No. 1 of 2025 on Third Amendment to Law No. 19 of 2003 on State-Owned Enterprises, enacted on 24 February 2025, with the implementing frameworks detailed in Government Regulation (“GR”) No. 10 of 2025 on Organisation and Governance of Danantara Investment Management Agency, as amended by GR No. 19 of 2026 (“GR 10/2025”).

When substantive proceedings unfold in one jurisdiction while key assets sit in another, can courts preserve those assets without determining ownership? The Hong Kong Court of Appeal's decision in Jacky Zong v Kelly Fuli Zong addresses this critical question in cross-border family wealth disputes, examining whether preservation orders under section 21M require proof of dissipation risk, whether applicants must first seek relief from foreign courts, and how disclosure orders can ensure effective asset preser

Obtaining certainty of being classified as a ‘fixed trust’ is now more important than ever for fund managers as the trustees of most non-fixed trusts are proposed to be subject to a 30% minimum tax from 1 July 2028.

When a settlor-beneficiary requests the sale of real estate held through a trust-owned company, can the trustee simply inform the directors and step back? This article examines the trustee's active supervision obligations under the Bartlett duty, explores how anti-Bartlett clauses operate in practice, and reveals why professional trustees cannot shelter behind the corporate veil when conflicts of interest arise within the same corporate group.

Trademarks serve as the legal foundation of franchise systems, yet Myanmar lacks specific franchise legislation. Understanding how trademark licensing works under the Trademark Law 2019 is essential for foreign brands seeking to protect their intellectual property and establish successful franchise operations in Myanmar's evolving market.

Thailand's franchise sector operates without dedicated franchise legislation, relying instead on scattered general laws and administrative guidance from the Trade Competition Commission of Thailand. Recent TCCT decisions have established practical frameworks governing post-contract modifications, discriminatory treatment, forced purchasing arrangements, territorial encroachment...

By the time the evaluation is done, the remaining task is to commit well: to take advice that is substantive rather than a formality, to ask for clarification even where negotiation is unlikely, and to carry the disciplines of due diligence into the operation of the business. None of it removes risk, but together these change the character of the risk you accept.

The 2026–27 Budget's capital gains tax (CGT) reforms are the most significant recalibration of the investor tax base in 25 years. For gains accruing from 1 July 2027, the 50 per cent CGT discount available...

Employee share schemes can become complicated assets in property settlements, especially when equity vests after separation. Australian family courts treat unvested options, performance rights and bonuses differently depending on timing and conditions, with case law pulling in conflicting directions on whether they constitute divisible property or merely financial resources.

The Insurance Regulatory and Development Authority of India (“IRDAI”), through its Circular dated 25 May 2026, has amended the Master Circular on Corporate Governance for Insurers, 2024 to revise the performance assessment and remuneration framework applicable to Key Management Personnel (“KMPs”) of insurers. While the amendments formally relate to executive remuneration, they reflect a broader regulatory shift towards policyholder-centric governance, enhanced management accountability and greater transparency within the insurance sector.