Business Law and Corporate Law

Matheson has contributed to The Global Legal Post's Law Over Borders Merger Control Law Guide, offering jurisdiction-specific insights into merger control regimes worldwide. Calum Warren and Simon Shinkwin provide a comprehensive overview of Ireland's merger control framework, covering everything from jurisdictional scope to enforcement mechanisms.

Every few months, I find myself in a familiar conversation with a foreign investor who is approaching a French transaction for the first time. They have done cross-border deals before, and have done their research. They usually arrive with a version of the same assumption: that France is more complicated than it needs to be, that the regulatory environment is from a different era, and that with the right advisors, the complexity can be “figured out.”

The Court of Justice of the European Union has ruled on the extent of competition authorities' powers to seize business emails during antitrust investigations without prior judicial authorization. This landmark decision addresses fundamental questions about the balance between effective competition law enforcement and the protection of corporate communications under EU fundamental rights law.

Dutch tax authorities have issued new guidance clarifying the comparability criteria for foreign pension funds seeking exemptions from Dutch corporate income tax and dividend withholding tax. The guidance addresses whether minimum age and income thresholds, as well as voluntary additional contributions, prevent foreign pension schemes from qualifying for Dutch tax relief.

On 26 February 2026, Directive (EU) 2026/470 of the European Parliament and of the Council of 24 February 2026, also known as the Omnibus I Directive...

To benefit, the IP owner must also meet the nexus requirement — i.e., the IP income must come from its own R&D activities (or outsourced to unrelated parties) that created the IP.

Cyprus company redomiciliation transfers a foreign company's registered office to Cyprus without dissolving it, preserving legal identity, contracts, assets and trading history. The process requires careful analysis of tax implications, asset valuation rules under Article 33B(3), and substance requirements to determine whether continuation is commercially worthwhile compared to incorporating a new Cyprus entity.

Der Bundesgerichtshof hat sich mit der Reichweite der gesellschafterlichen Treuepflicht bei Prozessfinanzierungsvereinbarungen zwischen einer GmbH und einem nahestehenden Gesellschafter befasst. Zugleich wurden grundlegende Anforderungen an die ordnungsgemäße Einberufung von Gesellschafterversammlungen und die Grenzen der Vertretungsmacht nach § 37 Abs. 2 GmbHG bei gesellschafterbeherrschten Vertragspartnern geklärt.

The Irish High Court has addressed a fundamental question about legal advice privilege in corporate law: can a company assert privilege against its own shareholders? This decision examines the controversial 'shareholder rule' and its compatibility with the principle of separate legal personality established in Salomon v Salomon, following the Privy Council's recent rejection of this rule in England and Wales.

Without legal structure, ownership is conditional, control is temporary, and transfer is uncertain. This article examines why wealth accumulation alone is meaningless without proper legal architecture, exploring how estate planning, cross-border structuring, and jurisdictional frameworks determine whether assets remain protected and transferable across generations.

New UK regulations effective 30 June 2026 have expanded Trust Registration Service requirements for non-UK trusts holding UK property acquired before 6 October 2020. Cyprus trustees must now navigate complex cross-border compliance obligations, reconcile beneficial ownership reporting across multiple jurisdictions, and understand the critical distinction between direct property ownership and corporate holding structures.

Value-Added Tax (VAT) is a key component of Portugal’s tax system. This article outlines the different VAT rates, the rules for the taxation of goods and services, and special considerations for certain types of supplies.