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The world of executive remuneration and the combination of cash and share-based incentives is ever under the spotlight.
Traditionally, a valid trust requires at least one beneficiary capable of benefiting. The reason for this restriction lies in the enforceability of the trust.
In July 2013, Luxembourg legislation came into force specifically tailored to the needs of private-equity/real-estate investment managers.
With effect from 30 September 2013, the Takeover Code will widen the categories of companies it regulates partially removing the residency test for some companies.