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U.S. Publications : Supreme Court Limits, But Does Not Reject, Securities Liability for Statements of Opinion in Registration Statements

In a highly anticipated securities law ruling, the Supreme Court yesterday overturned a controversial Sixth Circuit Court of Appeals ruling that held that an opinion in a securities registration statement can be the basis of liability if that opinion ultimately proves to be incorrect.

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Draft EU Directive on mandatory automatic exchange of tax rulings

On 18 March 2015, the European Commission published a proposal for a Council Directive (the “Proposal”) amending the current Directive 2011/16/EU as amended by Directive 2014/107/EU on administrative cooperation in the field of taxation (the “Administrative Cooperation Directive”).

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Asia News : Hong Kong court rules that dismissal effected to avoid paying discretionary bonus amounts to breach of contract

Summary The Hong Kong Court of First Instance recently found Bank of America liable to pay damages of US$500,000 to a former senior employee in respect of the annual discretionary bonus that the Court held would have been awarded to her (i.

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