Featured Articles
Information Privacy and Security: Current and Emerging Issues In The United States
Françoise Gilbert, IT Law Group
Not so long ago, the internet was a separate world. We distinguished e-commerce and other activities in ‘cyberspace’ from those conducted in the brick-and-mortar world. Today, most companies are exploiting at the same, and to the fullest extent possible, all of the vast resources available through the world wide web.
Will the Doha WTO Negotiations Ever Finish? Would it Affect Lawyers?
Gary Horlick
At the time of writing (December 2007), an enormous amount of work remains to be done to complete the WTO Doha trade negotiations. The "headline" items - agriculture, industrial tariffs, services - get a lot of attention, but the legal drafting phase will take a lot more time than many people think.
Litigation Outlook
Damien Byrne Hill
Herbert Smith LLP
Sonya Leydecker
For a number of years, there have been signs in many quarters of a downward trend in the number of commercial disputes resulting in litigation or arbitration.
US Tax Trends and Developments
Jim Fuller
FIN 48, so well known that nobody would cite it as Financial Accounting Standards Board Interpretation 48, and FAS 109, FASB Statement 109: Accounting For Income Taxes, have resulted in a substantial change in the amount of publicly available information with respect to a publicly held corporation’s taxes and tax reserves.
Recent Developments in EC Anti-Dumping Law
Marco Bronckers
Natalie McNelis
In this article we discuss two new developments affecting EC anti-dumping law: the establishment of a hearing officer for trade matters at the European Commission, and recent case law of the European Court of Justice suggesting that the European Courts are taking more account of WTO law and WTO legal rulings than is generally recognised.
A new era of corporate governance in the mining sector: director oversight of technical report preparation and disclosure
Jay C Kellerman
Nils Engelstad
Stikeman Elliott LLP
As corporate scandals continue to plague capital markets and the post-Bre-X quest for certainty in corporate governance and disclosure has not lived up to its potential, counsel more than ever must provide clients with practical guidance to help them meet regulatory and market demands for good corporate governance.
Mining in Latin America
Rafael Vergara
Over the past two years, the outstanding prices of base metals and commodity minerals in general have played a role in increasing mining activity in Latin America.
Development in International Taxation
Friedrich Hey
Last year this author looked at trends and identified developments in the EU as a key area of focus, notably the jurisprudence of the European Court of Justice and the impact it has on tax legislation in the 25 member states. In that respect some of the predictions proved right, while others fell short of expectations.
The Changing Face of UK Taxation
Steve Edge
A Labour government has now been in power in the UK for 10 years. How have things changed in a fast moving international environment and against the background that a previous Labour chancellor pursuing socialist policies in the 1960s had promised “to squeeze the rich until the pips squeak”? What has New Labour delivered on the tax front?
Corporate Governance: A New Life or the Kiss of Death for International Tax Lawyers?
Philip van Hilten
In recent years financial scandals caused many to rethink ways in which management of responsible companies should behave. Corporate governance is today’s motto. Companies should be totally transparent and management should certify that nothing remotely debatable is hidden. None could speak out against this almost religious approach demanding accounts to reflect the truth and nothing but the truth.