Business Law and Corporate Law

Effective estate planning looks beyond the Will to consider how assets are owned and controlled, how family and business structures will operate after death or incapacity, and whether existing family expectations or arrangements may create future risks..

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.

Foreign nationals serving as legal representatives of Chinese subsidiaries face significant practical consequences when their companies fail to comply with court judgments. Consumption restrictions may limit travel options, hotel stays, and other expenditures, while exit restrictions can prevent departure from China entirely. Understanding these enforcement measures and their implications is essential for foreign legal representatives operating in China's business environment.

If you've ever drafted a shareholders' agreement, you'll recognise a familiar clause. It lists reserved matters, ensures that certain decisions require approval from a specific investor's nominee, and quietly assumes that the day it will be tested will never arrive. At Tata Sons, that day has arrived

The Court of Appeal has upheld a landmark decision requiring the Australian Tax Office to return settlement payments totaling approximately $15 million that were funded by proceeds from a breach of fiduciary duty.

The Micro, Small and Medium Enterprises Development Act, 2006 (MSME Act, 2006) was enacted to facilitate the promotion and development of micro, small and medium enterprises (MSMEs). MSMEs play a critical role in driving economic growth, generating employment, fostering innovation, and contributing significantly to India’s GDP and exports. They continue to serve as a vital pillar of the Indian economy. Over the years, the MSME sector has evolved significantly, driven by technological advancements, the emergence of information technology-enabled systems, and changes in the regulatory landscape.

Vietnam hat sich zu einem attraktiven Standort für Unternehmensübernahmen entwickelt. Der Erwerb bestehender vietnamesischer Unternehmen bietet internationalen Investoren unmittelbaren Marktzugang, etablierte Strukturen und operative Lizenzen. Doch das rechtliche Umfeld ist komplex und erfordert sorgfältige Prüfung von Investitionsrecht, Fusionskontrolle, Lizenzierung, Landnutzungsrechten und regulatorischen Anforderungen.

The Indonesian enterprise software and business-to-business (B2B) software-as-a-service landscape is experiencing a profound pivot from fragmented innovation to strategic consolidation.

The Bangalore bench of the Income Tax Appellate Tribunal (‘ITAT’) has held that ESOP expenditure cross-charged by a foreign holding company to its Indian subsidiary is allowable as a deduction under section 37(1) of the Income-tax Act, 1961 ('Act'). The Tribunal reiterated that ESOP discount constitutes employee compensation and gives rise to an ascertained liability during the vesting period and that the possibility of future forfeiture, non-exercise of options, or issuance of a valuation report after the financial year-end does not render the liability contingent or hypothetical.

The AIFC has introduced flexible investment structures for Kazakhstan start-ups, including convertible loans, SAFEs, and options that were previously difficult to implement.

The term sheet is usually treated as the moment the commercial bargain is struck. The valuation is agreed, the investment amount settled and the investor’s percentage fixed. The parties negotiate a board seat, a liquidation preference and anti-dilution protection, the term sheet is signed, and the deal moves into definitive documentation.