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Introduction The recent UK Court of Appeal decision in Beard considered the treatment of dividends from a non-UK company, particularly the interpretation of ‘dividends of a capital nature’. In her leading judgment, Falk LJ...more
On May 20, 2025, the New York Court of Appeals affirmed the dismissal of a derivative action asserting claims for breach of fiduciary duty against officers and directors of a corporation incorporated under the laws of England...more
On August 24, the U.S. Court of Appeals for the Second Circuit issued a decision that announced a new and important limitation on the application of the Foreign Corrupt Practices Act (FCPA)....more