International Law Office

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Dave Sherwin

Economic substance requirements: overview

Private Client & Offshore Services - Cayman Islands
Ogier

The International Tax Cooperation (Economic Substance) Act reflected the Cayman Islands' commitment to its obligations as a member of the Organisation for Economic Cooperation and Development's global Base Erosion and Profit Shifting Inclusive Framework and corresponding EU requirements for no or nominal tax jurisdictions.

Ben Yuu

Trademark infringement theory – innocent or infringing?

Intellectual Property - South Korea
NAM & NAM

Where an application for a trademark which is substantially similar to a prior registered trademark is successful, does the use of the later filed trademark constitute infringement of the prior registered trademark? This situation is not explicitly addressed by the Trademark Act, but the courts have traditionally held that it does not constitute infringement.

Alicia Herrador Muñoz

Composition of active mass under TRLC – case law

Insolvency & Restructuring - Spain
Augusta Abogados

Article 192 of the Consolidated Text of the Bankruptcy Law (TRLC) introduces the concept of the 'active mass' of a bankruptcy, which constitutes all of the assets and rights integrated into the bankrupt's assets on the date of the declaration of bankruptcy, as well as those that are reintegrated to the bankrupt or acquired before the conclusion of the bankruptcy proceedings.

Charles Allen

Disclosure orders against banks' overseas branches

Litigation - Hong Kong
RPC

In A1 v R1 a novel point appears to have arisen as to whether the High Court could grant Norwich Pharmacal relief in relation to the disclosure of documents and information concerning a bank account held not in Hong Kong but with the overseas branch of a Hong Kong bank.

International Law Office

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Corporate Finance/M&A - International
International Law Office

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International Law Office

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Shipping & Transport - International
International Law Office

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OnDemand

1

Corporate and commercial: trends and issues

Corporate & Commercial / Cyprus, India, Italy

2

Open banking – revolution or risk?

Banking & Financial Services / Nigeria

3

Aviation industry trends

Aviation / Argentina, Bahamas, Brazil, France, Germany, Israel, Peru