Business Law and Corporate Law

When a public company faces a takeover, executive remuneration arrangements designed over three-year cycles suddenly collide with deal timetables measured in months. This analysis examines how boards should distinguish between preserving existing value, repairing transaction-caused losses, rewarding deal-specific contributions, and creating future incentives—and why a single payment figure rarely tells the complete story.

When an employee is forced to return shares as a 'bad leaver' under a participation plan, Dutch tax authorities now require box 2 taxation based on market value rather than the contractual return price. This creates a significant tax liability without any actual payment received, raising questions about compensation possibilities through negative wage deductions and the broader implications for employee participation schemes.

The FCA's proposed remuneration reforms could fundamentally reshape how private equity sponsors structure management incentive plans in regulated financial services firms. While the changes promise greater flexibility...

Navigating M&A negotiations requires more than just legal expertise—it demands strategic foresight and an understanding of how transaction terms interconnect. This article explores the critical stages where deals often falter, from the initial term sheet to final documentation, and reveals how parties can avoid common pitfalls that derail negotiations and erode trust between buyers and sellers.

They are trying to tax the provident funds, the hedge funds and the pension funds. This is something we are against.

On 1 October 2026, Switzerland will introduce new transparency requirements under the Federal Act on the Transparency of Legal Entities and the Identification of Beneficial Owners...

Our Immigration & Tax Law combo Briefing brings together key immigration and tax considerations for non-EU individuals, exploring investment and relocation opportunities in Greece.

Intellectual property diligence too often starts with the wrong question: how many patents does the company have? For venture investors, that is rarely the most revealing answer. The real issue is whether the founders understand IP as a strategic asset — something that protects ownership, supports freedom to operate, strengthens the commercial moat and increases the company’s value before the next funding round.

La FIFA ha proposto di cedere fino al 20% di una nuova controllata commerciale, FIFA Forward Enterprise, per raccogliere 4,2 miliardi di dollari destinati allo sviluppo del calcio globale.

The McCarthy v Marshall case highlights critical risks for directors who treat company funds informally through directors' loan accounts. This judgment demonstrates how inadequate documentation and approval processes can lead to findings of fraudulent breach of fiduciary duty, with implications extending beyond insolvency to corporate transactions and limitation periods.

Directors face serious legal consequences when they fail to properly prepare, approve and file company accounts. This guide examines the critical procedural requirements under the Companies Act 2006, from maintaining robust financial records to securing proper board approval, while highlighting common pitfalls that can lead to criminal liability and director disqualification.

The UK market continues to experience a mixed economic environment that is driving both restructuring activity and opportunistic dealmaking. Persistent cost pressures, higher borrowing costs than those seen during the previous decade, and ongoing geopolitical uncertainty have placed strain on businesses with leveraged balance sheets or tight cash flow positions. As a result, I have noted that many of my clients are seeking to refinance existing debt, renegotiate contractual arrangements, reduce operating costs, or undertake more formal restructuring processes.