Tax Disputes Practice
|
|
- Duane Gordon
- 5 years ago
- Views:
Transcription
1 Tax Disputes Practice
2 Introduction We have highly-regarded and well-established Tax Disputes practice and have acted in many of the leading tax disputes. We are able to draw on the skills of leading practitioners with depth of experience in Tax and Dispute Resolution to enable us successfully to represent clients at all stages of tax-related disputes. This brochure provides an overview of our Tax Disputes practice, together with details of our tax dispute experience and biographies of our partners that specialise in tax disputes. Contents 4 Our Tax Disputes practice 6 Tax Disputes Our Experience 8 Profiles Picture by Jerry Goulet, Technology, Slaughter and May 2 Tax Disputes Practice /
3 They re able to master the subject matter they re looking at in any given case. They are always on top of everything. If you have a case you want to win, I would say go with them. Chambers UK, 2017 / Tax Disputes Practice 3
4 Our Tax Disputes practice Our Tax practice We have a highly experienced group of eight partners and around twenty other specialist lawyers who deal with the tax aspects of the full range of corporate, commercial and financial transactions. In addition to our tax disputes work, members of the Tax practice are involved both in structuring transactions and advising on the documentation to implement transactions. We are also frequently asked to provide standalone tax consultancy services. Our Dispute Resolution practice Our Dispute Resolution group has an outstanding international reputation, acting for a broad spectrum of clients, particularly in the corporate and financial sectors. Our clients also include governments and international organisations. We handle the full range of domestic and crossborder litigation, domestic and international arbitrations (involving both English and foreign law), regulatory investigations and inquiries work and mediations. Our experience handling cross-border, multi-jurisdictional disputes also means that we are increasingly asked to manage overseas disputes and enquiries for our clients, including those which have no connection with England. Our Tax Disputes practice Specialists from our Tax and Dispute Resolution groups work closely together on contentious tax matters, creating a formidable, integrated team of experts able to deal with all aspects of the case innovatively, seamlessly and efficiently. We represent clients in a wide range of disputes with Her Majesty s Revenue and Customs (HMRC) from the investigation stage right through to proceedings before the tax tribunals and the courts. Our success rate for the taxpayer in recent years has been outstanding, reflecting careful consideration of the merits before any steps towards litigation are undertaken and a close attention to important detail in the preparation and active phases of the case. However, most tax disputes do not result in litigation. Many enquiries with HMRC arise due to a misunderstanding of the facts, or can be resolved in early negotiations. We frequently advise in this area, and also on the focused in-depth intervention processes to try to resolve a number of disputes with HMRC on an accelerated timescale. Our broad tax experience is particularly suited to this type of advice, including reviewing the strength of the taxpayer s position on the issues under dispute, presenting the arguments and negotiating an acceptable confidential settlement with HMRC. Peers are full of praise for this outstanding team, which has a fantastic track record in this field. Chambers UK, Tax Disputes Practice /
5 A client-focused and commercially aware approach Central to our approach is the provision of a clientfocused service. This is based on understanding and assisting clients to achieve their objectives in an efficient and effective manner. Our clients look to us for technical excellence in the law, commercial awareness and a capacity for innovative thought. Together, these qualities give us an edge, enable us to achieve our clients legal and strategic objectives, and ensure the effective handling and resolution of disputes, together with related reputational issues. We believe that personal relationships are fundamental to the provision of legal services as it is from these relationships that a genuine partnership between client and legal adviser is formed. Accordingly, for each dispute, we take great care to assemble a legal team designed to meet the client s business objectives and priorities. For each dispute, we: provide a bespoke team of tax and dispute resolution specialists, ensuring that the client has the right mix of people at the right time; appoint a dedicated client relationship partner to manage the relationship; and ensure that each member of the team is, where appropriate, aware of all work being performed on the matter so that our service is seamless and cost-effective. Each team is led by one or more partners drawn from our Tax or Dispute Resolution groups, each of whom is actively involved in and takes direct responsibility for the advice and service provided. We liaise regularly with our clients, discussing strategy, progress, and the legal and practical issues as they arise. We believe that it is this close attention to detail and our clients needs which enables us to achieve successful, cost-effective outcomes for our clients. Peers see this as a good quality team and endorse its ability to handle the most complex matters with ease. Chambers UK, 2013 / Tax Disputes Practice 5
6 tional Tax Disputes our experience Highlights include advising: Nationwide in relation to a substantial dispute with HMRC regarding the tax treatment of a structured finance transaction; the First-tier and Upper Tribunals and the Court of Appeal all found in Nationwide s favour on all accounts. The Court of Appeal decision is an important one: in addition to looking at the nature of a dividend for tax purposes, it has precedent value for a number of other ongoing disputes between various corporates and HMRC relating to tax planning involving the payment of dividends, and also raises interesting issues more generally which potentially have far-reaching consequences for the tax treatment of dividends Deutsche Morgan Grenfell and Sempra Metals Limited in the widely-reported successful test cases brought under the Advance Corporation Tax Group Litigation Order challenging the applicable limitation period for claims made in respect of mistake of law and establishing that compound interest should be awarded as compensation for the wrongful payments of ACT; the landmark House of Lords decisions in these cases had implications far beyond the tax field Bank of Ireland Britain Holdings in relation to a major corporation tax dispute with HMRC; the Special Commissioners, the High Court and the Court of Appeal all held in favour of the Bank of Ireland, providing important clarification on the tax treatment of tri-partite repos Talisman Energy in relation to its successful appeal to the First-tier Tribunal in respect of allowances against Petroleum Revenue Tax arising from expenditure incurred in the winning of oil in the North Sea Reed: on appeals against HMRC tax assessments for allegedly unpaid income tax and national insurance contributions as well as in relation to connected judicial review proceedings; in addition to breaking new procedural ground, this case addresses several key substantive issues including the effect in law of HMRC s regime on dispensations on claims for over-accounted VAT during a period of many years in respect of the supply of temporary workers. Ford of Europe Inc in respect of a claim for the return of over 76 million paid in corporation tax: the First-tier and Upper Tribunals and the Court of Appeal all found in favour of Ford Bupa, Nationwide and others on the successful appeal to the Upper Tribunal in the lead case, Bupa Insurance v HMRC, concerning claims to consortium relief going back over a number of years. Homeserve Membership Limited, the leading insurance intermediary for domestic emergency services, in its successful appeal to the High Court from the VAT and Duties Tribunal; the judgment provided important clarification for the insurance intermediary sector 6 Tax Disputes Practice /
7 Other selected experience includes advising: various corporates on transfer pricing disputes and controlled foreign company issues across a number of European jurisdictions a number of financial institutions in relation to possible civil and criminal investigations in respect of disputed tax credit claims in Italy under the UK/Italy tax treaty, together totalling in excess of 500 million, in respect of their London derivatives businesses an international pharmaceuticals group in relation to an investigation by the Serious Fraud Office into alleged fraudulent invoicing and a related investigation by HMRC into alleged VAT evasion a major financial institution in relation to an investigation by HMRC into missing trader frauds in the carbon emissions market a number of major multinationals on legal and operational responses to the proposed corporate criminal offence of failure to prevent the facilitation of tax evasion a well-known major UK food and drinks manufacturer in its dispute with HMRC over the value of a former subsidiary in the context of establishing the base cost of the former subsidiary for the purpose of calculating the loss or gain on its disposal a major European financial institution in relation to a dawn raid by HMRC under co-operation arrangements with the tax authorities of another EU Member State a group of senior employees from a major European financial institution on criminal allegations arising out of a very significant European tax investigation into a series of structured finance transactions a number of major financial institutions on appeals in relation to structured finance transaction. / Tax Disputes Practice 7
8 Profiles Tax partners Sara Luder Sara is Head of our Tax practice. T +44 (0) E sara.luder@slaughterandmay.com Tax Sara s practice covers all direct taxes and value added tax but, in particular, corporation tax. She has extensive experience of corporate transactions, including acquisitions, disposals, flotations and demergers. She also has considerable experience in leasing and other structured finance transactions. Her tax dispute work is a natural progression from the rest of her practice, and is primarily in the area of structured finance disputes including advising Nationwide in their dispute with HMRC over the tax treatment of dividends. She has also been involved in in-depth settlement discussions with HMRC as part of intervention processes. Sara is listed as a leading individual for Corporate Tax in The Legal 500, 2016, Chambers UK, 2017, Chambers Europe, 2016 and Chambers Global, 2016 and is recommended for Tax Litigation and Investigations in The Legal 500, Sara is also listed in Who s Who Legal 2016, in the ITR s Tax Controversy Leaders Guide 2016 and in the Tax Directors Handbook She writes regularly for a number of tax publications and is a frequent speaker at conferences. 8 Tax Disputes Practice /
9 Tony Beare T +44 (0) E tony.beare@slaughterandmay.com Tax Tony s practice covers all direct taxes, stamp duty and value added tax but, in particular, corporation tax. His main area of expertise is structured finance but he also has considerable experience in private and public mergers and acquisitions and debt and equity capital market transactions. Tony has advised on disputes with HMRC on matters such as company residence and various structured finance transactions, including a complex case on the inter-relationship between the UK and US tax regimes. He has also provided assistance on matters of UK tax law to US Counsel involved in litigation with the IRS. Tony is listed as a leading individual for Corporate Tax in The Legal 500, 2016, Chambers UK, 2017, Chambers Europe, 2016 and Chambers Global, 2016 and is recommended for Tax Litigation and Investigations in The Legal 500, He is also listed in Who s Who Legal 2016 and in the Tax Directors Handbook Tony is a part-time judge in the Tax Chambers of the First-tier Tribunal. He is on the consultation board for PLC Tax and is a regular contributor to the Tax Journal. / Tax Disputes Practice 9
10 Steve Edge Steve acts for a very wide range of clients across the full range of our practice. T +44 (0) E steve.edge@slaughterandmay.com Tax Steve has an extensive tax consultancy practice which includes advising on business and transaction structuring, dealing with in-depth tax investigations and tax litigation and doing a large amount of work in the transfer pricing/thin capitalisation area. Much of this involves dealing or negotiating with HMRC. Highlights include advising on: Ford of Europe Inc s successful appeal against a decision of HMRC in respect of a claim for the return of over 76 million paid in corporation tax (the First-tier Tribunal, Upper Tribunal and the Court of Appeal all found in Ford s favour); a number of EU tax appeals; a structured finance case that went to the Court of Appeal and was then settled very satisfactorily; and, a number of significant transfer pricing disputes (a couple of very large ones which were heading to litigation and then settled). Steve is ranked as a star individual in the 2016 editions of Chambers Europe and Chambers Global and in Chambers UK He is listed as a leading individual for Corporate Tax and is recommended for Tax Litigation and Investigations in The Legal 500, Steve is listed in Who s Who Legal 2016 and in the ITR s Tax Controversy Leaders Guide Steve also appears in the Tax Directors Handbook, TDH Tax Disputes Practice /
11 Mike Lane T +44 (0) E mike.lane@slaughterandmay.com Tax Mike s practice covers all direct taxes, stamp duties, VAT and, in particular, corporation tax. He has extensive experience in advising on mergers and acquisitions, capital markets transactions, group reorganisations and structured finance. In the tax disputes area, Mike has advised several clients going through an intervention process with HMRC in order to resolve a significant number of outstanding issues and also has experience advising on negotiating agreements with HMRC in relation to transfer pricing and other similar disputes. He is a contributor to the Tax Journal and Finance Act Handbook and is a regular speaker at various conferences on tax issues. Highlights include advising: a major European financial institution on its appeals in relation to certain structured finance transactions; two major US financial institutions on their appeal in relation to a structured finance transaction; a European retail group in relation to an ongoing HMRC enquiry into its financing structures and related matters; and in relation to an aggregates levy reclaim. Mike is named as a leading individual for Corporate Tax in The Legal 500, 2016 and Chambers UK, He is also listed in the Tax Directors Handbook / Tax Disputes Practice 11
12 Gareth Miles T +44 (0) E gareth.miles@slaughterandmay.com Tax Gareth s practice covers all direct taxes, stamp duties and value added tax with a strong focus on corporation tax. He has extensive experience of corporate transactions, including, in particular, mergers and acquisitions (public, private, domestic and cross-border) and group reconstructions. His tax disputes work includes acting for banks on disputes with HMRC regarding structured finance transactions. Gareth is listed as a leading individual in the Tax section of Chambers UK, He is recommended in The Legal and is listed in the Who s Who Legal He writes regularly for tax publications, is a member of the Tax Committee of the British Private Equity & Venture Capital Association and is on the consultation board for LexisNexis Tax PSL. 12 Tax Disputes Practice /
13 Dominic Robertson Recent contentious experience includes advising: Bupa on its successful appeal to the Upper Tribunal in Bupa Insurance v HMRC (consortium relief; meaning of beneficial entitlement ) T + 44 (0) E dominic.robertson@slaughterandmay.com Tax a number of groups on multi-issue interventions with HMRC, covering a wide range of matters (from technical loan relationship issues to transfer pricing) on CFC settlements with HMRC on double tax relief discussions between the UK and US on the resolution of a VAT dispute over the application of the Halifax recharacterisation doctrine on commercial disputes over allocation of risk in tax indemnities. Dominic is listed as a leading individual for Corporate Tax in Chambers UK, 2017 and is listed in the ITR s Tax Controversy Leaders Guide Dominic has previously been named by the Tax Journal as one of their 40 under 40 leading young UK tax professionals. / Tax Disputes Practice 13
14 William Watson William s practice covers all UK taxes relevant to corporate, financing and real estate transactions; besides corporation tax, this includes VAT, the various stamp duties and other direct taxes. T +44 (0) E william.watson@slaughterandmay.com Tax Cross-border mergers and group reconstructions have been major elements of William s corporate work, while on the financing side he has particular experience of securitisations and structured finance transactions. Tax disputes work has come to the fore more recently. Highlights include advising: Bupa on its successful appeal to the Upper Tribunal in Bupa Insurance v HMRC (consortium relief; meaning of beneficial entitlement ); Homeserve Membership Limited, the leading insurance intermediary for domestic emergency services, in its successful appeal to the High Court from the VAT and Duties Tribunal; the judgment provided important clarification for the insurance intermediary sector; Talisman Energy (UK) Limited in relation to a successful appeal to the First-tier Tribunal in respect of allowances against Petroleum Revenue Tax arising from expenditure incurred in the winning of oil in the North Sea; and a major multinational on the negotiation of a number of separate issues with HMRC. William is listed as a leading individual in the Tax section of Chambers UK, 2017, Chambers Europe and Chambers Global, 2016 and in the ITR s Tax Controversy Leaders Guide William is recommended for Corporate Tax in The Legal He is the Contributing Editor for two annual publications from the Global Legal Group, The International Comparative Legal Guide to Corporate Tax and Global Legal Insights - Corporate Tax. 14 Tax Disputes Practice /
15 Jeanette Zaman Jeanette s practice includes all direct taxes, stamp duties and value added tax but, in particular, corporation tax. She has considerable experience advising on mergers and acquisitions, demergers and corporate reconstructions. T +44 (0) E jeanette.zaman@slaughterandmay.com Tax Jeanette s tax disputes work includes: advising various clients on open enquiries with HMRC; advising clients on settlement discussions with HMRC as part of intervention processes; and ongoing involvement in advising the Reed Group in relation to its income tax/national insurance dispute with HMRC. Jeanette is listed as a leading individual in the Tax section of Chambers UK, 2017 and in the ITR s Tax Controversy Leaders Guide She is a member of the Tax Law Committee of the Law Society and its International Tax Sub-Committee and is a regular contributor to Tax Journal. / Tax Disputes Practice 15
16 Dispute Resolution partners Sarah Lee Sarah is the lead Dispute Resolution partner for tax litigation. On the contentious tax side, she advises major corporates on a broad range of domestic and international tax investigations and disputes. T +44 (0) E sarah.lee@slaughterandmay.com Dispute Resolution Highlights include advising: Deutsche Morgan Grenfell and Sempra Metals Limited in the widelyreported test cases brought under the Advance Corporation Tax Group Litigation Order challenging the applicable limitation period for claims made in respect of mistake of law and establishing that compound interest should be awarded as compensation for the wrongful payments of ACT; the landmark House of Lords decisions in these cases had implications far beyond the tax field; Ford of Europe Inc in respect of a claim for the return of over 76 million paid in corporation tax; the First-tier and Upper Tribunals and the Court of Appeal all found in Ford s favour; and a worldwide beverage conglomerate in relation to a very substantial dispute with HMRC involving transfer pricing and controlled foreign company issues across a number of a European jurisdictions. Sarah is listed as a leading individual for Dispute Resolution in Chambers UK, 2017, Chambers Europe and Chambers Global She is ranked for Contentious Tax in Chambers UK, Sarah is recognised as a leading individual for Commercial Litigation and Tax Litigation and Investigations in The Legal 500, 2016 and the Tax Directors Handbook She is listed in the ITR s Tax Controversy Leaders Guide 2016 and is a CEDR accredited mediator. 16 Tax Disputes Practice /
17 Nick Gray Nick advises corporate clients in relation to HMRC investigations and tax disputes, and has particular experience of transfer pricing, controlled foreign company and income tax issues. T +44 (0) E nick.gray@slaughterandmay.com Dispute Resolution Highlights include acting for: Talisman Energy (UK) Limited in relation to a successful appeal to the First-tier Tax Tribunal in respect of allowances against Petroleum Revenue Tax arising from expenditure incurred in the winning of oil in the North Sea; Bank of Ireland Britain Holdings in relation to a major corporation tax dispute with HMRC: the Special Commissioners, the High Court and the Court of Appeal all held in favour of the Bank of Ireland, providing important clarification on the tax treatment of tri-partite repos; and JP Morgan in relation to claims against HMRC regarding the ability to off-set losses of related companies under ICTA 1988; the proceedings were the subject of a Group Litigation Order. Nick is named as a leading individual in the Dispute Resolution section of Chambers UK, He is also recommended for Commercial Litigation and International Arbitration in The Legal 500, / Tax Disputes Practice 17
18 Ewan Brown Ewan regularly advises clients across a range of contentious tax matters. Highlights include advising: T +44 (0) E ewan.brown@slaughterandmay.com Dispute Resolution Nationwide in relation to a substantial dispute with HMRC regarding the tax treatment of dividends in a structured finance transaction; the Reed Group on appeals against HMRC tax assessments for allegedly unpaid income tax and national insurance contributions and, separately, on claims for over-accounted VAT during a period of many years in respect of the supply of temporary workers; and Morgan Grenfell on its successful and widely reported challenge in the House of Lords to HMRC s attempt to require it to produce material protected by legal professional privilege. Ewan is listed as a leading individual for Dispute Resolution and Banking Litigation in Chambers UK, He is also recommended for Banking Litigation, Commercial Litigation and Financial Services (contentious) in The Legal 500, Tax Disputes Practice /
19 James Stacey James regularly advises major financial institutions and corporates in relation to domestic and international contentious tax disputes and investigations. T +44 (0) E james.stacey@slaughterandmay.com Dispute Resolution Recent experience includes advising: Nationwide in relation to a substantial dispute with HMRC regarding the tax treatment of a structured finance transaction. The Court of Appeal (agreeing with both the First-tier and Upper Tier Tribunals) found in Nationwide s favour on all counts; Bupa, Nationwide and others on the Moneta tax litigation; Reed in relation to claims for over-accounted VAT during a period of many years in respect of the supply of temporary workers. The correct VAT treatment of the relevant supplies having been established at first instance, an important issue of European law is on appeal to the Court of Appeal, Reed s appeal on important points of European law is due to be heard by the Court of Appeal in December 2013; a major UK PLC in relation to a complex, fact-heavy transfer pricing dispute worth in excess of 1 billion. The matter was successfully settled before it reached court; a major financial institution in relation to an investigation into the institution s trading of carbon credits and the possibility that transactions further down the transaction chain were fraudulent, and a related 80 million VAT dispute with HMRC. The dispute with HMRC was successfully resolved in the client s favour; a major financial institution in relation to HMRC s challenge to six different tax structures and disclosed tax avoidance schemes, involving around 20 separate appeals. Appeals relating to four of the tax structures were successfully resolved with HMRC; appeals relating to two of the structures are on appeal to the First-tier Tribunal; and a global financial institution in relation to a dawn raid by HMRC under co-operation agreements with the tax authorities of another EU member state. James is recommended for Banking Litigation and International Arbitration in The Legal 500, James is also listed in the ITR s Tax Controversy Leaders Guide / Tax Disputes Practice 19
20 Richard Jeens T +44 (0) E richard.jeens@slaughterandmay.com Dispute Resolution Richard s practice spans a broad-range of high profile commercial disputes, investigations and contentious regulatory and tax matters, often involving multiple jurisdictions. He spent several years in the Tax department before moving into the Dispute Resolution group, he has particular expertise in contentious tax matters and managing tax risks across a business. He has experience advising clients at all stages of a dispute - from how to avoid potential challenges when structuring and implementing a transaction through to eventual proceedings. He acts for major corporates and financial institutions as well as governmental bodies and international organisations. Richard is also a partner in our Data Protection and Privacy hub and advises on all aspects of data protection and privacy, including in the context of global investigations or disputes. Highlights include advising: Banco Santander Totta in successful High Court litigation relating to the validity of interest rate swaps entered into on ISDA terms between the bank and Portuguese public sector companies. This case was the first case to be heard in the new Financial List in the High Court a multnational group on multi-issue intervention with HMRC, including procedural, reputational and evidential issues a major international joint venture on a multi-year transfer pricing dispute Standard Chartered in the context of various regulatory investigations, including the multi-jurisdiction data protection and privacy issues arising when dealing with regulatory requirements and requests Hays on its claims for repayment of over 1bn of VAT a major global fund on litigation to protect its investment in a potential insolvency Richard is the contributing editor and UK chapter author to Getting the Deal Through: Tax Controversy 2017 and is listed in the ITR s Tax Controversy Leaders Guide Tax Disputes Practice /
21 Slaughter and May 2016 This material is for general information only and is not intended to provide legal advice. For further information, please speak to your usual Slaughter and May contact. November 2016 OSM _v06
Tax Dispute Resolution Practice
Tax Dispute Resolution Practice Introduction We have highly-regarded and well-established Tax and Dispute Resolution practices and have acted in many of the leading tax disputes. We are able to draw on
More informationDetail from Early Morning by Trevor Bell. Tax Dispute Resolution Practice
Detail from Early Morning by Trevor Bell Tax Dispute Resolution Practice Contents 1. Introduction 01 2. Our Tax Dispute Resolution Practice 02 3. Tax Disputes Our Experience 04 4. Partner Biographies 06
More informationslaughter and may Detail from Sea Hook by Trevor Bell Dispute Resolution
slaughter and may Detail from Sea Hook by Trevor Bell Dispute Resolution Dispute Resolution This team has an outstanding international reputation for commercial litigation, acting for a broad spectrum
More informationAccuracy. In this region of complex and shifting legislation, you need a legal partner with the expertise to ensure your goals are accurately achieved
Accuracy. In this region of complex and shifting legislation, you need a legal partner with the expertise to ensure your goals are accurately achieved. Biris Goran has a per-partner average of 8 years
More informationInternational. Contact us to learn more about our International Tax practice. Partnering With Our Colleagues. U.S. corporate tax directors and
International Tax U.S. corporate tax directors and background, tactical judgment, and Caplin & Drysdale s international tax lawyers individuals holding foreign assets face problem-solving savvy to resolving
More informationCompetition Disputes EXPECT EXCELLENCE. arthurcox.com DUBLIN BELFAST LONDON NEW YORK SILICON VALLEY
Competition Disputes EXPECT EXCELLENCE DUBLIN BELFAST LONDON NEW YORK SILICON VALLEY arthurcox.com 2 ARTHUR COX COMPETITION DISPUTES OUR FIRM Arthur Cox is one of Ireland s largest law firms and has a
More informationMILSTED LANGDON: BUSINESS ADVANTAGE PEACE OF MIND MILSTED LANGDON INTERNATIONAL SERVICES
MILSTED LANGDON: BUSINESS ADVANTAGE PEACE OF MIND MILSTED LANGDON INTERNATIONAL SERVICES w w w. m i l s t e d - l a n g d o n. c o. u k i n f o @ m i l s t e d - l a n g d o n. c o. u k COMPANY PROFILE
More informationCCH Premier Protection (unregulated) policy
CCH Premier Protection (unregulated) policy MEMBER REWARDS PARTNER CCH Premier Protection Important: This is a claims made insurance. We must receive claims in writing during the period of insurance.this
More informationCameron Scott Essex Street London WC2R 3AA Profile
Profile Cameron brings over 20 years' of experience as a solicitor and 9 years as a solicitor-advocate to the Bar. His range and depth of experience enables him to advise and represent professional services
More informationFinancial Services Regulatory Actions and Disputes
Financial Services Regulatory Actions and Disputes Our team of specialist regulatory and contentious lawyers advises retail and wholesale financial services firms on managing, resolving and avoiding regulatory
More informationCalled Contact Senior Clerk - John Pyne Telephone Fax
Called 2005 Email jamiesharma@187fleetstreet.com Contact Senior Clerk - John Pyne Telephone 0207 430 7423 Fax 0207 430 7431 Jamie Sharma Profile Jamie is a specialist lawyer in business crime and civil
More informationPatrick Sherrington. By concentrating on the benefits of a commercial. settlement, Patrick side swept problems. Overview
CEDR Accreditation: CEDR Panel Admission: CEDR Asia Pacific Practice Group: 1998 2000 2013 Languages: Location: English Hong Kong SAR By concentrating on the benefits of a commercial Patrick Sherrington
More informationPremier Professional
Premier Professional MEMBER REWARDS PARTNER Premier Professional Important: This is a claims made insurance, which means we must receive claims during the period of insurance. This Policy insures you.
More informationPensions and Employment
Pensions and Employment Slaughter and May is excellent in all respects The Legal 500, 2017 Contents 4 What we do 8 Management of complex legal projects 9 Our approach to providing legal services 10 Trustee
More informationForeign Direct Investment
Foreign Direct Investment Why Ireland? Why ByrneWallace? New York Ireland House, 17th Floor, 345 Park Avenue, New York, NY 10154, USA Tel +1 212 906 1999 Cell +1 917 225 6300 Email dagnew@byrnewallace.com
More informationTax Fee Protection Insurance Policy. Regulated Version. Arranged by: Qdos Broker & Underwriting Services Limited
Policy Regulated Version Arranged by: Qdos Broker & Underwriting Services Limited Underwritten by: HCC International Insurance Co PLC Page 1 of 11 UK HCC TFP Reg 0117 Tax Fee Protection Insurance Policy
More informationTHE OFFSHORE ANGLE: AN EXPERT S PERSPECTIVE
MARCH 2018 THE OFFSHORE ANGLE: AN EXPERT S PERSPECTIVE In this edition of Vannin Capital s In Conversation Series, London Managing Director, Rosemary Ioannou discusses the development of third party funding
More informationAsia Pacific Wealth Management Conference 24 April 2018 Baker McKenzie, Hong Kong
Asia Pacific Wealth Management Conference 24 April 2018 Baker McKenzie, Jun is an in Baker McKenzie's tax team in Sydney. Jun primarily focuses on corporate tax matters, domestic and international acquisitions
More informationTAX CONTROVERSY & TRANSFER PRICING. December 2008
TAX CONTROVERSY & TRANSFER PRICING December 2008 Tax Controversy and Transfer Pricing Practice Overview Mayer Brown s Tax Controversy and Transfer Pricing practice is one of the most active in the country,
More informationGALVEZ PASCUAL UNDISPUTEDLY, YOUR LITIGATION FIRM L I T I G A T I O N A R B I T R A T I O N
GALVEZ PASCUAL L I T I G A T I O N A R B I T R A T I O N UNDISPUTEDLY, YOUR LITIGATION FIRM Focused Conflict-Free Flexible Trial-Ready 02 When litigation is unavoidable, we devise optimum, result-oriented
More informationBlake Morgan. Employment Tribunal Fees Guide. For Businesses
Blake Morgan Employment Tribunal Fees Guide For Businesses For businesses Blake Morgan is a large, nationally recognised law firm with Top Tier legal directory rankings for its Employment law teams across
More informationOur valuation services
VALUATION SERVICES Our valuation services FINANCIAL REPORTING VALUATION TAX VALUATION AND TRANSFER PRICING IP AND OTHER INTANGIBLE ASSETS Purchase price allocation Impairment review Share based payments
More informationServices of the International Criminal and Regulatory Bar
Services of the International Criminal and Regulatory Bar The Bar Council Integrity Excellence Justice How barristers can help Why England and Wales? Specialist areas of criminal barristers List of barristers
More informationBlake Morgan. Employment Tribunal Fees Guide. For Individuals
Blake Morgan Employment Tribunal Fees Guide For Individuals For members of the public: Blake Morgan is a large, nationally recognised law firm with Top Tier legal directory rankings for its Employment
More informationLAUNCHING YOUR ARBITRATION
Conference jointly hosted by ISTAC and Peter & Partners LAUNCHING YOUR ARBITRATION Friday, 21 September 2018 14:00-18:00 Shangri-La Bosphorus Istanbul www.istac.org.tr/en ABOUT THE CONFERENCE Istanbul
More informationFailure to prevent the facilitation of tax evasion: Our solution to help you avoid committing the new offence
Failure to prevent the facilitation of tax evasion: Our solution to help you avoid committing the new offence November 2016 Tax evasion can take many forms, and distinguishing tax evasion from tax avoidance
More informationYOUR STRATEGIC PARTNER IN INDONESIA
Anti-Corruption Arbitration, Dispute Resolution & Litigation Banking & Finance Capital Markets Competition Construction Employment Energy, Resources & Infrastructure Environment & Forestry General Corporate
More informationFailure to prevent the facilitation of tax evasion:
Failure to prevent the facilitation of tax evasion: Our solution to help you avoid committing the new offence October 2016 This note does not constitute legal advice. Specific legal advice should be taken
More informationSeeing the world from your perspective
Seeing the world from your perspective BIGGER PICTURE OFFSHORE LAW SPECIALISTS BRITISH VIRGIN ISLANDS CAYMAN ISLANDS GUERNSEY JERSEY CAPE TOWN HONG KONG LONDON SINGAPORE 1 / careyolsen.com Contents OUR
More informationJust a few good reasons why
Admiralty Solicitors Group LONDON ARBITRATION Just a few good reasons why 1. Familiarity within the international maritime community 2. Certainty and commerciality 3. Confidentiality 4. Enforcement of
More informationAsia Pacific Wealth Management Conference 26 April 2018 Marina Bay Sands, Singapore
Asia Pacific Wealth Management Conference 26 April 2018 Marina Bay Sands, Singapore Celeste Ang.Wong & Leow, Singapore +65 6434 2753 celeste.ang@ Celeste Ang's practice encompasses corporate litigation
More informationPolicy Wording Legal Expenses and Rent Protection for Residential Landlords
Policy Wording Legal Expenses and Rent Protection for Residential Landlords V8.20160101 LEGAL EXPENSES & RENT PROTECTION FOR RESIDENTIAL LANDLORDS INSURANCE POLICY WORDING This insurance covers an Insured
More informationLegal Support for Credit Intermediaries
Legal Support for Credit Intermediaries Background On 1 January 2018, new legislation came into force on the activities of credit intermediaries and the provision of consultancy services in relation to
More informationUK Tax Investigations
UK Tax Investigations David Gough CTA International Fiscal Association Breakfast seminar 8 June 2017 Introduction to Dixon Wilson Chartered accountants based in central London and Paris. 16 Partner firm
More informationExploiting & Protecting IP in Ireland
Exploiting & Protecting IP in Ireland Intellectual Property Framework in Ireland Ireland is a favourable and popular location for holding and exploiting Intellectual Property ( IP ) due to its beneficial
More informationPinsent Masons in the UAE
Pinsent Masons in the UAE Pinsent Masons In the UAE Introduction Our UAE office, based in the heart of Dubai s financial district, combines local knowledge with an international experience to advise clients
More informationInternational Arbitration: Latin America
International Arbitration: Latin America Contents Overview... 2 Investor State Arbitration... 2 International Commercial Arbitration... 3 Litigation in Aid of Arbitration... 4 Accolades... 5 1 Overview
More informationSP1/11 Transfer pricing, mutual agreement procedure and arbitration
SP1/11 Transfer pricing, mutual agreement procedure and arbitration 1. This statement describes the UK s practice in relation to methods for reducing or preventing double taxation and supersedes Tax Bulletins
More informationJames Corbett QC. built rapport and gained the confidence and trust. of the parties very quickly. Overview
CEDR Accreditation: CEDR Panel Member Since: 2000 2002 Languages: Location: English Grand Cayman built rapport and gained the confidence and trust James Corbett QC of the parties very quickly. Mediation
More informationFinancing Litigation. Chapter from. The little green book of dispute resolution
Financing Litigation Chapter from The little green book of dispute resolution Financing Litigation When a business faces a dispute, one of the key factors which can influence the decision whether to pursue
More informationProfessional and Financial Risks
Professional and Financial Risks Our specialists in professional indemnity and financial lines insurances bring with them a thorough understanding of the challenges presented by claims made against professional
More informationASSET BASED FINANCE. shepwedd.com
ASSET BASED FINANCE shepwedd.com Adding Value The Shepherd and Wedderburn Asset Based Finance team is uniquely drawn from across all disciplines within the firm both contentious and advisory. We offer
More informationForensic Accounting, Litigation Support and Advisory Services for Law Firms
Forensic Accounting, Litigation Support and Advisory Services for Law Firms For more than 40 years, J. Allen Kosowsky has provided accounting and advisory services to domestic and international law firms,
More informationFocus Underwriting. Policy Summary Commercial Legal Expenses Insurance A PARTNER YOU CAN TRUST
Focus Underwriting Policy Summary Commercial Legal Expenses Insurance A PARTNER YOU CAN TRUST The purpose of this Policy Summary is to help You understand the insurance by setting out the significant features,
More informationConsultant - Legal T F
Sergei Vataev Consultant - Legal Almaty Dechert Kazakhstan Limited, Dostyk Business Center, 43 Dostyk Avenue, Fourth Floor, Almaty 050010 T +7 727 258 2660 F +7 727 258 8084 sergei.vataev@dechert.com Practice
More informationHe also acts in murder and other cases of serious crime and is instructed in regulatory matters, for example on behalf of the Football Association.
Andrew Radcliffe QC "A Rolls Royce performer whose judgment is excellent" Chambers UK 2017 Year of Call: 1975 QC: 2000 020 7353 5324 Andrew Radcliffe QC is a white collar crime fraud specialist, who continues
More informationAnson and UK Tax Transparency
Where Taxpayers and Advisers Meet Anson and UK Tax Transparency 29/10/2015, by Morgan Lewis Introduction A review of the Anson decisions and practical implications following HMRC s recent Business Brief,
More informationHigh net worth individuals. Migrate to New Zealand by investing or doing business in New Zealand
High net worth individuals Migrate to New Zealand by investing or doing business in New Zealand New Zealand is the easiest country in the world to do business in 1. With New Zealand s stable democratic
More informationDispute Resolution and Controversy Services
TAX Dispute Resolution and Controversy Services kpmg.com KPMG INTERNATIONAL Dealing with tax disputes can mean uncertainty and complexity.kpmg has the experience to help you take control of the dispute
More informationQuality and value audit report. Madeleine Flannagan
Quality and value audit report Madeleine Flannagan February 2017 Table of Contents SECTION 1 Identifying information 3 1.1 Provider details 3 1.2 File summary 3 SECTION 2 Statutory authority 4 2.1 Authorisation
More informationBEST PRACTICES IN INTERNATIONAL ARBITRATION. Summary of Contents
BEST PRACTICES IN INTERNATIONAL ARBITRATION Summary of Contents The NAFTA 2022 Committee... 2 ADR in the NAFTA Region... 2 Guide to Private Sector Dispute Resolution in the NAFTA Region... 2 I. Methods/Forms
More informationInternational Trade, Logistics & Transport
International Trade, Logistics & Transport "Very hard-working and thoughtful people who come up with solutions." Chambers Global, 2015 Overview of International Trade, Logistics & Transport Overview Charles
More informationKEYNOTE SPEAKER S PROFILE. Professor Surya Subedi, University of Leeds
KEYNOTE SPEAKER S PROFILE Professor Surya Subedi, University of Leeds Professor Surya Subedi is a Professor of International Law at the University of Leeds, currently teaching Global Governance through
More informationMyerson Commercial. a full service independent law firm providing the highest quality advice tailored to your business. Myerson Solicitors LLP
Myerson Commercial a full service independent law firm providing the highest quality advice tailored to your business Myerson Solicitors LLP Grosvenor House, 20 Barrington Road, Altrincham, Cheshire WA14
More informationASSET TRACING, FRAUD AND FORENSICS
The Voice of Business Recovery VESITGATION FRAUD INTERNET TACTICS STRATEGIES INVESITGATION FRAUD INTERNET TACTICS STRATEGIES IN CS STRATEGIES INVESITGATION FRAUD INTERNET TACTICS STRATEGIES INVESITGATION
More informationBen Griffiths. Call: 2004
Call: 2004 Ben is a commercial and financial law specialist. His expertise spans both advisory work and litigation in the fields of company law, corporate restructuring and insolvency, banking, financial
More informationNEWS. The settlement deficit in arbitration
NEWS The settlement deficit in arbitration 17 September 2018 While arbitral institutions have addressed many concerns about the arbitral process, the problem of how to reduce the settlement deficit in
More informationStephen Butler. Barrister Profiles. New York. London. Abu Dhabi. Manchester. Dubai. Outer Temple Chambers The Outer Temple 222 Strand London WC2R 1BA
Barrister Profiles Stephen Butler Contents Stephen Butler... 1 Commercial & Chancery... 2 Alternative Dispute Resolution... 3 Employment & Discrimination... 4 Financial Services... 5 Pensions & Trusts...
More informationACCA Charity Finance Conference Wednesday 17 October Crowne Plaza Hotel NEC, Birmingham
ACCA Charity Finance Conference 2018 Wednesday 17 October Crowne Plaza Hotel NEC, Birmingham The details The speakers ACCA s annual charity finance conference returns for 2018, providing you with an excellent
More informationPolicy Terms & Conditions. Legal Expenses s - Property Disputes
Policy Terms & Conditions Legal Expenses s - Property Disputes Legal Expenses Property Disputes This Insurance provides legal expenses for property owners and is available as an additional cover; your
More informationDavid Chivers QC. Call: 1983 Silk: 2002
Call: 1983 Silk: 2002 David is a highly experienced, sought-after Silk who specialises in company law, corporate litigation, financial services and corporate restructuring/insolvency onshore, offshore
More informationLitigation Finance for Boutique Law Firms
Litigation Finance for Boutique Law Firms Woodsford Litigation Funding Insight Founder Member of the Association of Litigation Funders www.woodsfordlitigationfunding.com Litigation finance for boutique
More informationDechert and the Law Firm of Hassan Mahassni
Dechert and the Law Firm of Hassan Mahassni PROVIDING COMPREHENSIVE LEGAL SERVICES IN MENA, ASIA AND BEYOND MAHASSNI 900+ LAWYERS 40+ LANGUAGES 29 OFFICES 14 COUNTRIES 1 ASSOCIATION 2 Attorney advertising.
More informationConditional Fee Agreement Explanation Leaflet. What you need to know about the CFA
Conditional Fee Agreement Explanation Leaflet. What you need to know about the CFA 1) Explanation of words used (a) Appeal - Any action taken to challenge a final or interim decision of the court (b) Applicable
More informationWhy you need Essential Business Legal Solutions
Why you need Essential Business Legal Solutions Whatever the economic climate it s always a challenge running a business, from keeping up with the latest employment and Health & Safety legislation, to
More informationRegZone. Financial Services. Regulatory Actions and Disputes
RegZone www.law-now.com/regzone Financial Services Regulatory Actions and Disputes November 2011 Financial Services Regulatory Actions and Disputes Our team of specialist regulatory and contentious lawyers
More informationMark Summerfield. A big thank you for a fantastic job yesterday. Not. sure how we settled but your expertise played a huge role.
CEDR Accreditation: CEDR Mediation Panel: CEDR Chambers: 2003 2003 2012 Languages: Location: English United Kingdom A big thank you for a fantastic job yesterday. Not Mark Summerfield Overview sure how
More informationIntegrity. Bribery Act Procedures
Integrity Bribery Act Procedures The risk of criminal liability for your business The Bribery Act 2010 which comes into force on 1 July 2011 creates the most onerous anti-corruption regime in the world.
More informationGet experience on your side. Architects and Engineers Small Firms. Professional Liability Insurance
Get experience on your side Architects and Engineers Small Firms Professional Liability Insurance Architects and Engineers Small Firms Why you need professional liability insurance Professionals from every
More informationDealing with Tax Audits
Dealing with Tax Audits Difficult market conditions are forcing businesses to adapt to the new economic realities. The state needs to boost its tax revenues. Tax law keeps changing in response to the economic
More informationTax Fully integrated services
Fully integrated services Our expertise and pragmatism stretches across borders. Fully integrated services Who are we? Full service law firm is a full service law firm with an overall integrated approach
More informationCosts Information 1 Bringing or defending claims for unfair or wrongful dismissal in the Employment Tribunal
Costs Information 1 Bringing or defending claims for unfair or wrongful dismissal in the Employment Tribunal We wish to be as clear as reasonably possible regarding the range in potential costs that you
More informationTax and Regulatory Services: SBU Leaders
Tax and Regulatory Services: SBU Leaders Gautam Mehra Leader, Tax and Regulatory Services (TRS) Gautam leads the TRS practice in India and heads the Financial Services vertical within TRS. He joined PwC
More informationPinsent Masons in Spain
Pinsent Masons in Spain Pinsent Masons in Spain Pinsent Masons is a sector focussed global law firm. Our strategy is to invest in geographies that connect our clients to where they want to do business.
More informationGet experience on your side. Private Companies Directors and Officers. Management Liability Insurance
Get experience on your side Private Companies Directors and Officers Management Liability Insurance Private Companies Directors and Officers Why you need management liability insurance Professionals from
More informationRobert specialises in litigation and arbitration, domestic and international, in the construction, civil engineering, energy, oil and gas sectors.
CONSTRUCTION, ENGINEERING AND INFRASTRUCTURE ENERGY, NATURAL RESOURCES AND UTILITIES PROFESSIONAL NEGLIGENCE INFORMATION TECHNOLOGY AND TELECOMMUNICATIONS GENERAL COMMERCIAL Robert Clay Call Date: 1989
More informationExecutive summary Managing indirect tax controversy. Dealing with audits and disputes
Executive summary Managing indirect tax controversy Dealing with audits and disputes Executive summary VAT/GST and customs high on the tax agenda Knowing the indirect tax rules for your business operations
More informationA trusted guide, counsel and expert for the things that matter over a lifetime.
A trusted guide, counsel and expert for the things that matter over a lifetime. Life is full of challenges, opportunities and, sometimes, unexpected moments. But they re not the same for everyone we re
More informationKEY FACTS 140+ PARTNERS WORLDWIDE FOUNDED IN UK OFFICES WORLDWIDE IN ITALY SINCE PARTNERS IN ITALY 2 OFFICES IN ITALY (MILAN AND ROME)
ITALY KEY FACTS FOUNDED IN UK 1982 IN ITALY SINCE 2002 140+ PARTNERS WORLDWIDE 7 PARTNERS IN ITALY 14 OFFICES WORLDWIDE 2 OFFICES IN ITALY (MILAN AND ROME) 550+ LAWYERS WORLDWIDE 30+ LAWYERS IN ITALY 11
More informationNaomi Ling. Barrister Profiles. New York. London. Abu Dhabi. Manchester. Dubai. Outer Temple Chambers The Outer Temple 222 Strand London WC2R 1BA
Barrister Profiles Naomi Ling Contents Naomi Ling... 1 Employment & Discrimination... 2 Pensions & Trusts... 4 Appointments & Memberships... 5 Recommendations... 6 Testimonials... 7 II Naomi Ling Year
More informationTHE EVOLUTION OF INTERNATIONAL ARBITRATION
2018 International Arbitration Survey THE EVOLUTION OF INTERNATIONAL ARBITRATION In partnership with: Contact: Adrian Hodis (White & Case Research Fellow in International Arbitration) a.hodis@qmul.ac.uk
More informationGlobal Expatriate Tax Services
Global Expatriate Tax Services Helping organisations manage their international assignments London, United Kingdom Mumbai, India Rio de Janeiro, Brazil New York, United States Congratulations on the award
More informationBritish Virgin Islands
British Virgin Islands www.onealwebster.com Paul Webster, Q.C. Senior Partner and Head of Litigation Key practice areas: Corporate Insolvency, Commercial Litigation Email: pwebster@onealwebster.com Kerry
More informationBrexit Paper 2: International Arbitration
1 Brexit Paper 2: International Arbitration Summary For decades, London has been the seat of choice for parties seeking to resolve international commercial disputes through arbitration. But the capital
More informationMotorhome legal expenses policy
Motorhome legal expenses policy Helplines Motor legal expenses provides: 24/7 legal advice Insurance for legal costs for certain types of disputes Helpline services Legal helpline You can use the helpline
More information( ). See MyBestBuy.com for current rules.
TERMS AND CONDITIONS OF OFFER This offer is only valid for new accounts. You must be at least 18 years of age (21 years of age, if a resident of Puerto Rico). If you are married, you may apply for a separate
More informationIntroducing our firm OFFSHORE LAW SPECIALISTS
Introducing our firm OFFSHORE LAW SPECIALISTS In the face of opportunities or challenges, our clients know that the advice and guidance they receive from us will be based on a complete understanding of
More informationCould London be the easiest place to settle your clients disputes?
Could London be the easiest place to settle your clients disputes? London has long been recognised as the World s leading financial centre. However, London could now also arguably be considered the global
More informationFROM SEPARATION to resolution. FROM RESOLUTE... to trust dispute FAMILY AND DIVORCE
FROM SEPARATION...... to resolution FROM RESOLUTE... to trust dispute FAMILY AND DIVORCE Collyer Bristow LLP is a firm of solicitors with offices in London and Geneva. We have a substantial private client
More informationHelping You Meet Your Objectives
Helping You Meet Your Objectives January 2015 Learn More About Baker Tilly Albania The Benefits We Will Bring To You As Business Advisors 2 Meet Baker Tilly Albania 3 Organisational Structure of Baker
More informationPRACTICE DESCRIPTION. Dispute Resolution
PRACTICE DESCRIPTION Dispute Resolution OVERVIEW Appleby provides dispute resolution services in Bermuda, the British Virgin Islands, the Cayman Islands, Guernsey, Hong Kong, the Isle of Man, Jersey and
More informationDifferent Approaches to Discovery, Disclosure, Witnesses and Evidence in International Arbitration
Different Approaches to Discovery, Disclosure, Witnesses and Evidence in International Arbitration Donata von Enzberg Taylor Wessing Am Sandtorkai 4, 20457 Hamburg, Germany +49 (0) 40 3 68 03 223 d.enzberg@taylorwessing.com
More informationJersey Disclosure Facility: Frequently Asked Questions (FAQs)
Jersey Disclosure Facility: Frequently Asked Questions (FAQs) FAQs The following is intended to provide answers to commonly asked questions about the Jersey Disclosure Facility (JDF). The answers given
More informationPROPOSAL FOR A LIMITED STATUTORY PRIVILEGE FOR REGISTERED TAX PRACTITIONERS
Ref#:343279 Submission File 25 February 2011 SARS Legal & Policy Division PO Box 402 Pretoria 0001 BY E-MAIL: ftomasek@sars.gov.za csmit@sars.gov.za Dear Sir / Madam PROPOSAL FOR A LIMITED STATUTORY PRIVILEGE
More information1. What are the main authorities responsible for enforcing taxes on corporate transactions in your jurisdiction? Debentures.
Tax on Transactions 2010/11 Country Q&A Cyprus Cyprus Elias Neocleous and Jacob Kilcoyne-Betts Andreas Neocleous & Co LLC www.practicallaw.com/4-502-1019 TAX AUTHORITIES 1. What are the main authorities
More informationGlobal Indirect TAX ADVISORY SERVICES CRITICAL THINKING AT THE CRITICAL TIME
Global Indirect Tax Compliance TAX ADVISORY SERVICES CRITICAL THINKING AT THE CRITICAL TIME Global Indirect Tax Compliance Our Services Global Indirect Tax Compliance What makes us different? VAT and other
More informationSTRUCTURED AND MARKET-LINKED PRODUCTS
STRUCTURED AND MARKET-LINKED PRODUCTS B Structured and Market-Linked Products We aim to render service so seamless that, perhaps, at times, the necessary coordination and strength required is obscured.
More informationHouse of Lords call for evidence: Internal Market Sub Committee. Submission of evidence by the Law Society 5 October 2016
House of Lords call for evidence: Internal Market Sub Committee Submission of evidence by the Law Society 5 October 2016 1 The Law Society s submission to the House of Lords EU Internal Market Sub- Committee
More informationC L A R I D E N October 2014
C L A R I D E N 21-22 October 2014 Knowledge for the world business leaders Shangri-La Hotel, Sydney Faculty Directors from Peter Murray Tax Partner David E Drummond Corporate Tax Partner Sarah Dunn Tax
More informationWHY CHOOSE HFW? GENEVA
WHY CHOOSE HFW? GENEVA HFW IS COMMITTED TO SUPPORTING THE SHIPPING, TRADING, CORPORATE, COMMERCIAL, BANKING AND FINANCE SECTORS IN SWITZERLAND AND INTERNATIONALLY HFW is a sector focused international
More information