On 9 October 2014, the new Belgian federal government announced, in its coalition agreement for the coming term, its intention to introduce a regime of tax transparency for the income of trusts and other foreign legal arrangements (the so-called Cayman Tax).

It is our pleasure to present the first edition of Baker McKenzie’s Global Overview of Anti-Bribery Laws Handbook (“Handbook”). Given the success of last year’s Overview of Anti-Bribery Laws in EMEA, we have now expanded our coverage to legislation and developments in 47 jurisdictions this year. We appreciate that it…