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- Sarbanes-Oxley Act - New Certification Rules Adopted.
- At an open meeting in Washington, D.C. last week the US Securities and Exchange Commission SEC adopted new rules required under the Sarbanes-Oxley Act relating to the certification of periodic reports, according to international law firm Freshfields Bruckhaus Deringer. These regulations are the first of many which the...
- Research articles 2002-09-16
- Sarbanes-Oxley Act - Impact Outside the United States.
- About half of the UK's FTSE 100 companies may be affected by the recently signed Sarbanes-Oxley Act, according to international law firm Freshfields Bruckhaus Deringer. The Act is one of the most significant pieces of US securities legislation since the 1930s and will impose new obligations on non-US...
- Research articles 2002-08-29
- Property Investment Funds: Towards a UK REIT
- The eagerly awaited consultation on the introduction of a UK REIT, or property investment fund, has now begun. The proposed vehicle is intended to align as closely as possible the after-tax return from holding property through the vehicle with the after-tax return from direct property investment, improve liquidity in the...
- White papers 2004-03-01
- Real Estate Investment Trusts in Hong Kong
- This paper examines the key features of REITs as proposed in the consultation paper and the draft code, and highlights some of the important considerations which may determine the success or otherwise of REITs in Hong Kong. A real estate investment trust REIT is a collective investment scheme that invests...
- White papers 2003-05-01
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