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COVER STORY

Bright prospects for global outsourcing

FEATURES

Global M&A declines but signs of recovery evident

Managing organised labour issues during corporate change

The fate of the UK private equity industry in 2010

Private equity in India

Warren Buffett and investor influence

ROUNDTABLE

International Financial Reporting Standards

THE PANELLISTS: Donald J. (D.J.) Gannon, Deloitte & Touche LLP; Charles R. Lundelius, FTI Consulting, Inc.; Sai Venkateshwaran, Grant Thornton; Steven L. Henning, Marks Paneth & Shron LLP; Keith C. Peterka, Mayer Hoffman McCann P.C.; and Barry Jay Epstein, Russell Novak & Company LLP.

WORLDWATCH

Global tax

Closing the siege on tax havens in Brazil

Nelio Weiss, Philippe Jeffrey and Gustavo Carmona, PricewaterhouseCoopers

Thin capitalisation rules

Maria Isabel Tostes Da Costa Bueno and Andrea Bazzo Lauletta, Mattos Filho, Veiga Filho, Marrey Jr e Quiroga Advogados

Investment in Cape Verde: the Portuguese angle

Leendert Verschoor, Catarina Nunes and Liza Helena Vaz, PricewaterhouseCoopers

Recent tax measures approved by the Italian Government: The Finance Act 2010

Francesco Bonichi and Giulia Abruzzese, Allen & Overy

M&A tax in the Middle East

Dr Lars Lawall and Dean Rolfe, PricewaterhouseCoopers

Sea-change in New Zealand

Niels Campbell, David Simcock and Mathew McKay, Bell Gully

Madeira in international tax planning

Jaime Carvalho Esteves and Catarina Nunes, PricewaterhouseCoopers

The new tax incentives for Islamic finance in South Korea

Mee-Hyon Lee and Young-uk Park, Lee & Ko

Relocation for HNWIs to Switzerland

Dr Thomas Lustenberger, Patricia Guerra and Barbara Zimmermann, meyerlustenberger

Landmark US transfer pricing ruling is a victory for the taxpayer

Robin Hart, The Ballentine Barbera Group

WORLDWATCH

Fraud & regulatory enforcement

The regulatory environment in the BVI – recent initiatives to address the ‘offshore haven’ reputation

Martin S. Kenney, Martin Kenney & Co

Anti-money laundering in Guernsey: ship shape and squeaky clean ahead of IMF visit

Gareth Bell and Michael Adkins, Collas Day

UK finally steps up to the mark to tackle corruption

Jonathan Pickworth, DLA Piper

Executive management of expanding and heightening corruption risk

Richard N. Dean, Baker & McKenzie

Fraud and the current regulatory enforcement

Jerry Oldham, 1stWEST

DEALfront

mergers & acquisitions

International M&A collapsed in 2009, according to OECD

Deal activity ticking over in the mining sector

China’s ties with Australia show signs of improvement

private equity & venture capital 

Private equity encourages growth, WEF study

PE fundraising in 2009 hit lowest level in five years

bankruptcy & corporate restructuring

End of the runway for Japan Airlines

GM brands set for closure as deals collapse

UK booksellers adapt to downward trend, suppliers shaky

INdepth

Cross-border M&A in Asia-Pacific

Treatment of intellectual property in M&A

Cleantech investment in Asia

Proposals to repeal certain provisions of BAPCPA

Prospects for restructuring in the US healthcare sector

Outlook for asset-based lending in 2010

Alternative public offerings

Measuring and managing liquidity risk

Executive compensation strategies

PROFESSIONALinsight

Valuations

Challenges of company valuations during the economic downturn

Philip J. Antoon, Marsh

Disruptions and winner’s curse in power asset valuation in Asia

Mike Thomas, CRA International

Intellectual property as collateral: today’s valuation realities

Jason Frank, Hilco Enterprise Valuation Services, LLC

Utilising contracts as collateral in asset-based lending

Roy P. D’Souza, Edward Usalis and Cari Jankuski, AccuVal

Islamic finance

Financial crisis and challenges for Islamic finance

Dr Mohamad Nedal Alchaar, Accounting and Auditing Organisation

Recent developments in Islamic finance

Neil D Miller, Norton Rose

The Luxembourg Specialised Investment Fund – a suitable vehicle for Islamic investment

Samia Rabia, Wildgen

Sukuk issuance in Malaysia

Mohd Shuhaimi Ismail, Hisham, Sobri & Kadir, Advocates & Solicitors

LEGAL&regulatory

Financial services regulation

US jurisdiction in international securities and swaps transactions: boundless?

Lucinda McConathy, Richards Kibbe & Orbe LLP

Transfer pricing and financial institutions

Mark Friezer and Sue Williamson, Clayton Utz

Restructured or punctured? Structured products markets in Asia

Alan Ewins, Allen & Overy

Rethinking supervision

Nelson Raposo Bernardo, Raposo Bernardo

Proposals to address large financial institution failures

Rebecca J. Simmons, Sullivan & Cromwell

The role of antitrust authorities in the ‘too big to fail’ debate

Kiran Desai, Mayer Brown

CONTRIBUTORS

1stWEST

Accounting and Auditing Organisation

AccuVal

Allen & Overy

Baker & McKenzie

Bell Gully

Clayton Utz

Collas Day

CRA International

Deloitte & Touche LLP

DLA Piper

FTI Consulting, Inc.

Grant Thornton

Hilco Enterprise Valuation Services, LLC

Hisham, Sobri & Kadir, Advocates & Solicitors

Lee & Ko

Marks Paneth & Shron LLP

Marsh

Martin Kenney & Co

Mattos Filho, Veiga Filho, Marrey Jr e Quiroga Advogados

Mayer Brown

Mayer Hoffman McCann P.C.

meyerlustenberger

Norton Rose

PricewaterhouseCoopers

Raposo Bernardo

Richards Kibbe & Orbe LLP

Russell Novak & Company LLP

Sullivan & Cromwell

The Ballentine Barbera Group

Wildgen