Business law

2003 articles

Enterprise and insolvency
Patrick Hartigan explores the brave new world introduced by the insolvency provisions of the UK's Enterprise Act 2002

Reform
Jennifer Lopez explains the Strategic Framework for the Corporate Law Reform Programme of the Companies Commission of Malaysia

Spooking the spies
Pens with pin hole cameras and bug detectors may sound incredibly 'James Bond', but there's no doubt that the business of corporate surveillance, and counter-surveillance, is booming, says Catherine Chetwynd
A giant step forward
David Evans and Liam Delahunty report on the recent landmark ruling that means Marks & Spencer can now claim tax relief on losses incurred in other EU countries
Underhand down under
Janine Mace reports on Operation Wickenby, a $300m money laundering and fraud investigation
The employment maze
How can accountants who employ staff, and their SME business clients, trace a safe path through the maze? Martin Edwards reports
Information exchange
Gary Ashford outlines the new EU Savings Directive

Sitting comfortably in the boardroom?
With the impending company law reforms, Gary Slapper analyses the extent to which individual shareholders and pressure groups could exert their power, and ponders whether directors are likely to face voluminous new litigation as a result
A safe alternative to silence
It is the belief of one high-profile commentator that “to prevent whistleblowing you need to encourage whistleblowing.” Stefan Stern considers the paradox
A breach of rights
David Evans and Liam Delahunty consider the implications of the “abuse of Community rights” and anti-avoidance doctrines
Non-qualified accountants in Singapore
Will Singapore’s newly amended Listing Rule 705 encourage more companies to have a qualified accountant as CFO? Sonia Kolesnikov-Jessop reports
The 'CGT' effect
By narrowing the range of assets subject to Capital Gains Tax for foreign investment into Australia, the Tax Laws Amendments Bill 2006 sets to buoy foreign takeovers and buyouts of businesses in Australia, reports Pansy Kwan

Letter from... Australia
Janine Mace reports on the Project Wikenby investigation
Who’ll rein in the bull?
In what would have seemed unthinkable just a few years ago, Hong Kong’s stock market has overtaken New York to claim second place in the world, after London. Peta Tomlinson describes how
Which ACCA regulations are most commonly misunderstood by members?
Nicole Ziman and Zoë Clapp guide members through the rules which are most commonly misunderstood
Letter from... China
The People's Republic of China's (PRC) proposal for a tough new labour contract law had attracted sharp criticism from multinationals and local companies, reports Bradley Leon
Auditor liability
Images of handcuffed CEOs have become commonplace in the US media. To many it is a sign that shareholder-driven litigation is working. But audit firms are getting nervous, reports Christian Doherty
Letter from... South Africa
Bernardt van der Linde writes on black economic empowerment, or BEE
Financing SMEs: removing the anguish
When it comes to investment, EU SMEs are at a distinct disadvantage when compared to their US counterparts, rues Jeremy Woolfe
Companies Act
John Davies gives an update of the UK's new Companies Act
Letter from... China
Lauren Keane on China's new 'private property law'