Business Law and Corporate Law

Luxembourg is introducing significant changes to its stock option taxation framework, establishing a new statutory regime while codifying treatment under ordinary rules.

This publication examines key developments from the 2026 AGM and reporting season, analyzing emerging trends in corporate governance, executive compensation, and climate-related disclosures. The analysis explores how UK companies are adapting to new regulatory requirements and responding to evolving shareholder expectations across governance practices.

Companies operating employee share plans and management incentive arrangements must prepare and submit annual returns to HMRC by 6 July 2026, with penalties starting at £100 for late filing.

The Charity Commission has issued a warning about increasingly sophisticated fraud attempts targeting charities and their trustees.

The Charities Aid Foundation's World Giving Report reveals global philanthropy trends from 60,000 donors across 105 countries, examining how different nations approach charitable giving. While Ireland leads in charity donations per capita at 68%, Nigeria emerges as the world's most generous country overall with 89% of its population contributing to various causes.

The Equality and Human Rights Commission has published a revised draft Code of Practice following a Supreme Court ruling that 'sex' in the Equality Act refers to biological sex. This development has significant implications for charities supporting women or LGBTQ+ groups, particularly those operating under specific exceptions in the Equality Act. Trustees may need to reconsider their governing documents and operational approaches to ensure compliance with the evolving legal framework.

The Fund Foundry, Guernsey's industry-backed programme, is now accepting applications from first-time and emerging fund managers seeking to launch institutional investment funds. The initiative offers substantial financial support, mentoring, and access to Guernsey's funds ecosystem to help reduce the barriers faced by new managers entering the market. With backing from the island's funds industry and no programme fees or equity requirements, the programme represents a collaborative effort to support the ne

In venture capital transactions, liquidation preferences determine how proceeds are distributed between investors and founders during exits or liquidations. This analysis examines how these common-law mechanisms operate within Portugal's more formalistic corporate law framework, exploring the structural and interpretive challenges that arise when embedding such clauses in bylaws versus shareholder agreements across different liquidity scenarios.

How the 28th regime could create an optional EU company form (“EU Inc”) for start-ups and innovative businesses, simplifying access to the single market.

Lewis Silkin's In-House Employment Lawyers Coffee Break Episode 26 explores the critical issue of legal privilege in corporate communications, examining the landmark Aabar v Glencore case and its implications for in-house counsel. This episode delves into when and how privilege protections apply to internal legal advice, offering practical guidance for employment lawyers navigating the complex boundaries between legal and business communications. Understanding privilege is essential for protecting sensitive

Switzerland's revised Anti-Money Laundering Act introduces new due diligence obligations for advisers participating in certain transactions, while preserving professional secrecy for core legal work. Where does the line fall between protected legal advice and covered transactional support that triggers statutory compliance duties?

This content presents a comprehensive list of countries and territories from around the world, organized alphabetically and spanning multiple continents. The list includes both sovereign nations and dependent territories, offering a reference for global geographic entities.