The two most common forms of legal entities incorporated in Brazil are the limited liability company (“Limitada”) and the corporation (“S.A.”). These are considered the most attractive types of companies given that they are...more
Legislative Decree No. 47 of March 27, 2026 (Decree 47/2026) overhauls the Italian Civil Code rules on the governance of limited companies (società per azioni). In particular, the reform eliminates the prevalence of the...more
On April 28, 2026, the Luxembourg Parliament voted a law allowing the deferred payment of the minimum share capital of private limited liability companies (the S.à r.l.) for up to 12 months after their incorporation (the...more
This bill, which was adopted by the House of Representatives on 16 December 2025, facilitates the fully digital general meeting for NVs, BVs, associations, cooperatives and mutual insurance companies, in addition to the...more
On 16 December 2025, the Luxembourg Government has introduced a draft bill proposing to amend the law of 10 August 1915 on commercial companies. The main purpose of the reform is to allow greater flexibility with respect to...more
In a ruling dated July 9, 2025, the Commercial Chamber of the French High Court (Cour de cassation) reiterated that, with regard to the dismissal of managers and corporate executives of a simplified joint stock company (SAS),...more
In a proceeding for suspension of enforcement, the Federal Fiscal Court (BFH) has concluded that also disproportionate contributions into the capital reserve do not constitute a gift tax-relevant increase in the value of...more
1. Types of Business Entities - Italian law provides multiple forms of organizational structures to do business in Italy. They differ from one another due to the extent of liability undertaken by its members. In...more
Welcome to the Corporate Briefing, where we review the latest developments in UK corporate law that you need to know about....more
1. Types of Business Entities - • Description of the types of entities available in each jurisdiction through which to conduct business - Business may be conducted in France either through a French branch of a...more
In Syspal Capital Limited v. Truman & Anor [2024] EWHC 1561 (ChD), the court had to determine the correct interpretation of a particular clause in a company’s articles of association (articles) that concerned deemed transfer...more
China’s updated Company Law (the “new Law”) took effect on July 1, 2024. First promulgated on December 29, 1993, the PRC Company Law has undergone two substantial updates during its 30 years of development, the previous one...more
TYPES OF BUSINESS ENTITIES - In the Netherlands, there is a distinction between entities which qualify as legal entities (‘rechtspersonen’) and partnerships (‘personenvennootschappen’) which do not. Legal entities are...more
1. Types of Business Entities - • Description of the types of entities available in each jurisdiction through which to conduct business - Business may be conducted in France either through a French branch of a foreign...more
The attractiveness of the United Kingdom as a business location is unabated. There are many advantages to doing business in the UK. Investors can draw on a skilled workforce and access a large market; costs of labour and...more
Introduction - Cyprus is an EU member state and a common law jurisdiction with a legal system similar to that of the UK. It is located at the eastern end of Europe linking 3 continents, Europe, Africa and Asia and it has a...more
The two most common forms of legal entities incorporated in Brazil are the limited liability company (“Limitada”) and the corporation (“S.A.”). These are considered the most attractive types of companies given that they ...more
Last week the Court of Appeal dismissed the appeal by DnaNudge Ltd against the first instance decision in Ventura Capital GP Ltd v DnaNudge Ltd which invalidated an attempt by the ordinary shareholders in the company to...more
Earlier this month the High Court had to consider - - how two particular provisions in articles of association operated together (or in conflict), and - the statutory right (under s. 633, Companies Act 2006 ("s....more
1. Types of Business Entities - 1.1 Premises - The Italian law provides multiple forms of organizational structures in order to do business in Italy, which differ from one another due to the extent of the liability...more
While there are a few different forms of “corporate” entities in Israel, this guide will focus on companies and partnerships as these are the entities that the non-Israeli businessman is most likely to set up or invest in if...more