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UK Corporate Update : ICSA guidance on annual report contents

The Institute of Chartered Secretaries and Administrators has published a guidance note relating to good practice in the preparation of annual reports.

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Swedish Tax Alert - Spring Fiscal Policy Bill: Key Tax Measures

The Swedish Government has today published its Spring Fiscal Policy Bill.

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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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