The global mergers and acquisitions (M&A) landscape in 2025 is poised for a robust year, building on the momentum of a strong 2024. With dealmakers optimistic amid improving capital markets and a more favourable interest rate environment, legal trends and economic policy—particularly from the United States and China—are playing an outsized role in shaping both...

Joint venture arrangements can take many forms, and the final structure is usually selected after careful consideration of the commercial and other tax requirements of the joint venture parties. For income tax and other related reasons, a unit trust structure is often utilised instead of a corporate joint venture structure or a partnership agreement.  One...