This latest guide looks at developments at the end of last year and the beginning of 2020. It covers: Brexit and the transition, final-form recommendations for audit and auditor reform, new stewardship obligations for investors, tougher new anti-money laundering rules, FRC guidance for this year's annual reports and Section 172 statements, the extension of the FCA's Senior Manager regime, market abuse, ESG and climate, private equity reporting, transparency of ownership of UK real estate and late payment. ...

The real estate industry continues to evolve in a technology focused world, unlocking new REITs (real estate investment trusts) and investment opportunities. Against a backdrop of low bond yields, easing monetary policy and global volatility, our real estate sector M&A experts share insights and consider what opportunities lay ahead for the real estate Mergers and Acquisitions sector. ...

The Federal Government has released second exposure drafts of its proposed legislation on religious discrimination, as part of another round of public consultation. ...

Upcoming changes to Vietnam's labour law include such significant steps as more flexibility in the renewal and termination of labour contracts; and for the first time, the right of employees to establish and join independent labour unions. Although the Labour Code 2019 will not take effect until 1 January 2021, employers should start looking ahead and consider how the upcoming changes will impact their businesses and management of their workforce. ...

In this update we summarise the progress of existing rule change requests across December 2019 and January 2020 and take a closer look at the Federal Government's proposed offshore clean energy infrastructure regulatory framework. ...

The newly introduced superannuation guarantee (SG) amnesty scheme provides a one-off amnesty to encourage employers to self-correct historical SG non-compliance. This is done by allowing employers to claim tax deductions for contributions made during the amnesty period, as well as waiving certain penalties and fees that may otherwise apply in relation to historical SG non-compliance. ...

The Full Bench of the Fair Work Commission (FWC) has ordered a case be reheard after it was found that adequate consideration was not given at first instance to whether a dismissed employee had been notified of, and given an opportunity to respond to, a valid reason for his dismissal. ...

The ACCC releases its enforcement priorities for 2020; the Federal Court clears a merger between Vodafone Hutchison Australia and TPG Telecom; ACCC starts an inquiry into the supply of digital advertising technology and agency services; ACCC consults on divestment undertaking in CUB / Asahi deal; Weldclass' RPM notification raises ACCC concerns; and two proposed mergers in the paper industries receive the regulator's blessing. ...

The COVID Safe Harbour will provide useful immediate relief for companies and their directors, particularly those who need time to assess the company's position before developing a turnaround plan or pursuing an insolvency administration if that becomes necessary. ...

2020年3月29日，澳大利亚联邦政府财政部长宣布对澳大利亚的外国投资审查批准（FIRB）体制进行重大修改，以应对由新型冠状病毒（COVID-19）爆发引起的风险。这些修改虽然是暂时的，但大幅度地扩展了需要获得FIRB批准的交易范围，并大大延长了FIRB申请的审查期限。 ...