489 Résultats de recherche pour

  • Law Commission seeks to rein in professional trustees

    Royaume-Uni 17.01.2003
    In December, the Law Commission published a consultation paper entitled "Trustee Exemption Clauses" (Consultation Paper No 171). The paper can be accessed online at: http://www.lawcom.gov.uk/190.htm PRINCIPAL...

  • Tax Treatment of PFI Design and Construction Costs

    Royaume-Uni 16.01.2003
    Tax practitioners have long been at least superficially attracted to the potential tax benefits of a "concession-based" structure for certain PFI projects (often referred to in the market currently as...

  • Audit opinion letters to include disclaimer of liability to third parties?

    Royaume-Uni 08.01.2003
    On 5 December it was reported in the Financial Times that PricewaterhouseCoopers (PWC) is to change the wording of its standard audit opinion letter to include an express disclaimer of liability to third...

  • New proposal for a Takeover Directive

    Royaume-Uni 20.12.2002
    Following the narrow rejection by the European Parliament in July 2001 of the European Commission's previous proposal for a directive on takeover bids, some commentators were sceptical as to whether a...

  • Clarification of Takeover Panel's approach to three Code Rules

    Royaume-Uni 20.12.2002
    The Takeover Panel's 2001/2 Annual Report has given guidance on the way the Panel will interpret three Rules of the Takeover Code in the light of the Panel's experiences in recent bids. The three Rules...

  • Recent changes to the Takeover Code

    Royaume-Uni 13.12.2002
    The Panel announced at the end of August amendments to the Takeover Code to bring dual listed company transactions within the Code and to clarify the rules governing inducement fees. Dual Listed Company...

  • Sarbanes-Oxley: Legislate in haste, repent at leisure?

    Royaume-Uni 10.12.2002
    If a company has a listing in the US, or makes registered securities offerings in the US, or is a subsidiary of such a company, the chances are that the US Sarbanes-Oxley Act of 2002 will impact on its...

  • Shareholder activism

    Royaume-Uni 22.11.2002
    Institutional shareholders have recently announced that they will become more active in scrutinising the behaviour of companies in which they invest. Although it remains to be seen how this will impact...

  • China domestic share markets open to foreign and private investors

    ChineRoyaume-Uni 11.10.2002
    China announced on the 8th of October new merger and acquisition rules which will allow private and foreign investors to take controlling stakes in domestically-listed companies. Foreigners were officially...

  • The proposed directive for the regulation of consumer credit - what changes for the UK?

    Royaume-Uni 27.09.2002
    On 11th September 2002, the European Commission approved a proposal for a new consumer credit directive. The existing EU directive, 87/102/EEC, has been subject to criticism for some time. First, since...

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