Mondaq Business Briefing articles from May 2004

Mondaq Business Briefing archives from May 2004

Daily Tax Update: Senate Approves Four-Year Internet Tax Moratorium Bil.
May 3, 2004... WASHINGTON PHOENIX LOS ANGELES LONDON BRUSSELS Last night, the Senate passed a four-year ban on Internet access taxes. The House approved a permanent ban on Internet taxes last year and the two bills will have to be...

Still No Break for Nestle as Kit Kat Case Goes to ECJ.(Reprint)
May 4, 2004... Originally published August 2003 Societe des Produits Nestle SA v Mars UK Ltd [2003] EWCA Civ 1072 (CA) Summary In December 2002 we reported on the High Court decision to exclude from registration Nestle's application for the...

Advocate General Gives Article 5(2) Trade Mark Directive a Run for its Money in Adidas.
May 4, 2004... On 10 July 2003, Advocate General Jacobs delivered his Opinion in the case of Adidas-Salomon AG and Adidas Benelux BV -v- Fitnessworld Trading Ltd. Facts Adidas is the owner of the triple strip trade mark which is registered as a...

SEB v De'Longhi Appeal.(Reprint)
May 4, 2004... Originally published July 2003 This was an appeal made by the appellant/patentee SEB against the finding of the judge that the patent, which concerned so called "cool - wall" fryers, was obvious over common general knowledge. Peter Gibson...

Daily Tax Update: U.S. Joins Forces With Australia, Canada, U.K. To Establish Tax Shelter Task Force.
May 4, 2004... WASHINGTON PHOENIX LOS ANGELES LONDON BRUSSELS Today, the IRS announced that the Tax Commissioners of Australia, Canada, the United Kingdom, and the United States have signed a Memorandum of Understanding that establishes a joint task force...

The Ball Starts Rolling For New Medicare Drug Discount Cards.
May 4, 2004... Beginning on May 1st, qualified Medicare beneficiaries will have the opportunity to enroll in the New Medicare Drug Discount Card Program, which was established by the enactment of the Medicare Prescription Drug, Improvement, and Modernization...

CMS Releases Final Rule Revising Criteria For Classifying Hospitals As Inpatient Rehabilitation Facilities.
May 4, 2004... On April 30, 2004, the Centers for Medicare and Medicaid Services ("CMS") announced the final rule revising the criteria for classifying hospitals as inpatient rehabilitation facilities ("IRFs") for purposes of Medicare payment. CMS states...

CMS Accepts Requests For Advisory Opinions On Specialty Hospitals.
May 4, 2004... On March 19, 2004, CMS issued guidance on the specialty hospital moratorium included in the Medicare Prescription Drug, Improvement and Modernization Act of 2003 (the "MMA"). The moratorium applies to the Stark Law whole hospital exception for...

Doing Business in Quebec.
May 4, 2004... By Jacques Paquin, Senior Partner, Desjardins Ducharme Stein Monast, G.P.* An affordable, highly educated workforce, competitive industrial costs, easily accessible capital and financing, NAFTA, and the presence of numerous high-tech...

Sexual Orientation And Pensions.
May 4, 2004... With effect from 1 December 2003 the Government has introduced new anti-discrimination legislation which prohibits discrimination on grounds of sexual orientation and religious beliefs. The law has also been specifically amended to apply to...

Nonqualified Deferred Compensation Provisions Added to The International Tax Bill.
May 4, 2004... Charles Grassley, Chairman of the Senate Finance Committee, has added amendments to the Jumpstart Our Business Strength Act (S. 1637) that would adversely change longstanding tax rules used by corporations to provide non-qualified deferred...

Memorandum On Amendments In The Stamp Tax And Official Fees Laws Made By The Law No. 5035.
May 4, 2004... January / 2004 (Revised and renewed in the light of the Circular, no. "DV-4/2004-3/Krediler", dated 12.01.2004, of the Ministry of Finance) INDEX I. SUBJECT II. AMENDMENTS IN THE STAMP TAX LAW NO. 488 1. Stamp Tax on...

FCC Takes First Steps Towards Clarifying Regulatory Treatment of Voice-Over-IP Services.
May 4, 2004... On February 12, 2004, the U.S. Federal Communications Commission (FCC) took the first steps towards clarifying the scope of regulations to be imposed by the Federal government on Internet-Protocol (IP) enabled services such as Voice-Over-IP...

China Legal Briefing-March 8 - April 9, 2004.
May 4, 2004... CHINA LEGAL BRIEFING 65 -March 8 - March 12, 2004 National Amendments to the Constitution of the People's Republic of China [Adopted By] National People's Congress (NPC) [Adopted On] March 14th 2004 [Subject]...

"Wildcatting" for Fraud: A New Investigative Approach by SEC Enforcement?
May 4, 2004... By William R Baker III (Washington D.C. office), David M. Brodsky, Alexandra A.E. Shapiro and Noreen A. Kelly-Najah (New York office) Despite a formidable history and a number of recent successes, the Securities and Exchange Commission...

Rockwater Limited v Coflexip S.A., Technip Offshore UK limited (Formerly Coflexip Stena Offshore Limited) ("Coflexip").(Reprint)
May 5, 2004... Originally published June 2003 Issues Where a court of superior jurisdiction has held a patent to be valid, under what circumstances can a lower court in separate proceedings reverse that decision? Terrell On The Law of Patents...

Passing Off "The Mail".
May 5, 2004... Originally published June 2003 Associated Newspapers, proprietor of the Daily Mail, The Mail on Sunday and The Evening Standard newspapers has successfully prevented Express Newspapers under the law of passing off and trade mark...

R v Johnstone - Clarification and Uncertainty.
May 5, 2004... Originally published May 2003 Issues This case gave the House of Lords the opportunity to sort out some of the inconsistencies in case law surrounding the criminal provisions of the Trade Marks Act. But in doing so, another...

VEBAs: Possibilities For Employee Benefit Funding.(voluntary employee beneficiary associations)
May 5, 2004... Overview VEBAs, or "voluntary employee beneficiary associations," are arrangements which include a trust established to fund certain benefit plans of the employer; usually the trust is referred to as a "VEBA." Employers segregate assets...

Daily Tax Update: Senate Resumes Deliberations On Numerous Amendments To FSC/ETI Repeal Bill.
May 5, 2004... WASHINGTON PHOENIX LOS ANGELES LONDON BRUSSELS The Senate reopened debate on the FSC/ETI repeal bill yesterday afternoon and has begun considering numerous amendments. Today, votes are expected on amendments dealing with overtime pay, a...

SEC Proposes Rules to Except Certain Thrifts from Advisers Act Registration and Exempt Their Collective Funds from 1934 Act Requirements.(Securities and Exchange Commission)
May 5, 2004... The SEC proposed new rule 202(a)(11)-2 under the Investment Advisers Act of 1940 ("Advisers Act") to except FDIC-insured thrift institutions from the Advisers Act to the extent they are engaged in certain activities. The proposed exception...

Department Of Labor Implements Long-Awaited FLSA Reform.(Fair Labor Standards Act )
May 5, 2004... On April 20, 2004, after significant public commentary and debate, the Department of Labor published final regulations changing the standards governing whether employees are exempt from the overtime and minimum wage requirements of the Fair...

The "Nuts and Bolts" of Complying with the Tax Shelter Regulations.
May 5, 2004... by Annette M. Ahlers, Esq. and Kristin B. Jones, Esq. The Internal Revenue Service ("IRS") and Treasury Department ("Treasury") issued final tax shelter regulations in February 2003. These regulations have, almost overnight, changed the...

THEDEAL.COM - "Software Maker Five9 Raises $5M.".(Brief Article)
May 5, 2004... Ben Quinones, corporate partner in Pillsbury Winthrop's Silicon Valley office, represents investors in Five9 Inc.'s first round of institutional financing. Five9 provides software that allows companies to automate call center functions on a...

Data Protection Case Study: Request for Access, Know What to Send.
May 5, 2004... Dear Mr Bell, Please send me copies of all the information you have about me. Yours sincerely, Mary Marks As the HR Director for ABC Engineering, Bill Bell knows that under UK Data Protection legislation1 Mary, who was a...

Empirical Research Inventions Allowable Generic Claim Scope.
May 5, 2004... In science there is only physics; all the rest is stamp collecting1. Results! Why, man I have gotten a lot of results. I know several thousand things that won't work2. We have learned from experience that truth will out. Other...

Centers for Medicare and Medicaid Services Issue Phase II Stark Law Regulations.
May 5, 2004... Additional changes to and comments on the Phase I regulations. Provisions of the Stark Law not covered by Phase I, including: Exceptions to ownership/investment interests Exceptions to compensation arrangements Reporting...

The Transfer of Assets and Availability of Public Funding.
May 5, 2004... Originally published April 2004 A recurrent theme when considering the financing of care for the elderly is their ability to obtain public funding when they have assets which have recently been transferred, often to a member of the family....

A Tale of Two Systems - Reforms to the Law of Adverse Possession.
May 5, 2004... Originally published April 2004 The Land Registration Act 2002 ("the LRA") came into force on 13 October 2003 and made major changes to the law in England and Wales governing adverse possession claims (often called "squatters rights")....

Daily Tax Update: IRS Announces Settlement Initiative for "Son of Boss" Investors - June 21 Deadline.
May 6, 2004... WASHINGTON PHOENIX LOS ANGELES LONDON BRUSSELS Today, the IRS announced a settlement initiative for taxpayers who invested in an abusive tax shelter commonly referred to as "Son of Boss." Taxpayers will have until June 21 to accept an IRS...

STEP Caribbean Conference Underway.
May 6, 2004... Minister Maynard-Gibson presented opening remarks at the STEP Caribbean Conference today at the Atlantis Paradise Island Resort. Extending a welcome also on behalf of the Prime Minister, the Rt. Hon. Perry G. Christie, she said he sent...

International Focus On Baco Seminar: Combatting Money Laundering.(Bahamas Association of Compliance Officers)
May 6, 2004... In its Compliance North America feature this week, Complinet features the annual Anti-Money Laundering Seminar hosted last week by the Bahamas Association of Compliance Officers (BACO). Complinet is the market-leading publisher of...

Employee of Foreign Parent Sent to Manage GmbH is Not Local Employee - Supreme Tax Court.
May 6, 2004... The Supreme Tax Court has held that the employee of a foreign parent delegated to act as a GmbH's managing director does not automatically rank as the Employee of the GmbH For "wages tax". The Supreme Tax Court has held that the employee...

Skill Qualification Certificates Issued For First Foreign-Invested Construction Enterprises In China.
May 6, 2004... Following on from the implementation of the Regulations on Administration of Foreign-Invested Construction Enterprises (Decree No. 113), the Ministry of Construction ("MOC") on April 5, 2004 issued Skill Qualification Certificates ("QQC") to 11...

Meta tags, Banner Adverts and Trade Mark Use.
May 6, 2004... On 3rd March 2004, the Court of Appeal considered the question of whether the use of trade marks in meta tags and banner advertisements on websites constitutes trade mark infringement, as part of an appeal from a High Court decision of Mr...

Business Process Outsourcing to India - Current Understanding.
May 6, 2004... In recent months the growing phenomenon of off-shore outsourcing - particularly to India - has featured in many news headlines. One of the key factors underlying the decision to outsource off-shore is cost and India has rapidly captured a...

Seise The Day.
May 6, 2004... Contracting parties may believe that the inclusion of an exclusive jurisdiction clause in their agreement binds them to conduct any subsequent contractual disputes in the courts of the country they have specified. However, two recent decisions...

When is a Trade Mark Considered Distinctive?(Reprint)
May 6, 2004... Originally published April 2004 Time and money can be lost by attempting to register marks which lack 'distinctive character' and one must be skilled in pushing the right buttons at the relevant Trade Mark Office to gain the prize that is...

The FSA's Listing Rules Consultation Paper.
May 6, 2004... The Financial Services Authority (FSA) is currently carrying out a fundamental review of the Listing Rules. On 8 October 2003 it published a consultation paper (CP) which outlined its proposals to reform the listing regime against the...

Arizona Individual Income Taxation.(Reprint)
May 6, 2004... Originally Published April 26, 2001 1. CONFORMITY TO INTERNAL REVENUE CODE. The Arizona individual income tax structure conforms generally to the federal Internal Revenue Code. It is the specific intent of the Arizona Legislature: ...

6-Sigma Patent Data Quality Standards; Is the Needle even in the Haystack?
May 6, 2004... At a time when patent infringement suits such as Eolas v. Microsoft can result in $1/2 Billion dollar awards, fast access to accurate patent data has reached peak demand. Finding a "Silver bullet" prior art patents can result in invalidity of...

New Patent Infringement Litigation Suite To Save Legal Teams Time & Money.
May 6, 2004... PatentCafe Uses Innovative Semantic Analysis Technology for E-Discovery of Prior Art Documents . http://www.IAMcafe.com (Sacramento, California) - May 3, 2004 - In a move to provide a new weapon to curb skyrocketing costs and manpower...

U.S. Department of Labor Announces Final Overtime Regulations.
May 6, 2004... On April 20, 2004, the United States Department of Labor (DOL) announced the final regulations governing overtime eligibility for white collar workers under the Fair Labor Standards Act (FLSA). Barring Congressional action, the new regulations...

PatentCafe Streamlines Claims Test/Claims Chart Development.
May 6, 2004... Not long after patent attorneys, R&D researchers or patent drafters being comparison of inventions or patents, the focus converges on the patent claims. The process of comparing claims is cumbersome, time consuming, and when relevant patents...

United States Lifts Sanctions Against Libya.
May 6, 2004... On April 29, 2004, the United States effectively lifted the majority of its sanctions against Libya. The United States had maintained a nearly complete embargo against Libya since 1986. The lifting of sanctions follows commitments by Libya's...

Detention Under the Mental Health Act When Suitable Discharge Facilities are Unavailable.
May 6, 2004... Originally published April 2004 Difficulties often arise, particularly in the case of those with learning disabilities, when it is felt that detention under the Mental Health Act is not entirely necessary. However detention in hospital is...

Back Home Again (Employment Update).
May 6, 2004... Originally published April 2004 In our November 2003 Employment Update, we discussed jurisdictional issues relating to claims brought by employees who work outside the UK. The article was aptly called "Employment Tribunals go Overseas"....

Share Incentives Back in Favour.
May 6, 2004... Originally published April 2004 With share prices on the increase, there appears to be renewed interest in shares as a means of remuneration and incentive. Our experience at RadcliffesLeBrasseur is that there was massive interest during...

Bank of Butterfield: First Quarter Net Income Increases.
May 6, 2004... The Bank of N.T. Butterfield & Son Limited reported net income of $26.1 million for its first quarter ending 31 March 2004. This represents an increase in net income for the period of 59.1% over that achieved at the same stage last year....

Court Applications Following the Reforms to the Landlord and Tenant Act 1954.
May 6, 2004... Originally published April 2004 The Regulatory Reform Committee has stated that the aim of the Regulatory Reform (Business Tenancies) (England and Wales) Order 2003, which comes into force on 1st June 2004, is to improve the operation of...

Daily Tax Update: IRS Issues Guidance on Value Requirement for Consolidation.
May 7, 2004... WASHINGTON PHOENIX LOS ANGELES LONDON BRUSSELS Today, the IRS issued Notice 2004-37 announcing circumstances under which a consolidated group that owns stock of an includible corporation will be treated as satisfying the requirement of...

IRS Announce a Settlement Initiative for Taxpayers Who Invested in "Son of BOSS" Tax Shelter.
May 7, 2004... May 5, 2004 - The Internal Revenue Service announced today those taxpayers who invested in an abusive tax shelter commonly known as "Son of Boss" will have until June 21 to accept an IRS settlement offer to resolve their tax issues and avoid...

Foreign Franchisors Expanding Into Canada.
May 7, 2004... Canada continues to be the most important market for US franchisors operating outside of the US. The regulatory regime in Canada aimed specifically at franchising is much less developed and, accordingly, much less restrictive than in the US....

Land Registration Systems.
May 7, 2004... From the time when representatives of the English monarchy claimed ownership of land, all private land ownership was acquired from either the provincial or federal representatives of the monarchy. After the initial settlement by Europeans, most...

Mortgage Interest-Pitfalls To Avoid.
May 7, 2004... The following potential pitfalls arising from the federal Interest Act and Criminal Code are avoidable so long as they are taken into account in structuring the transaction. Annual Rate-Interest Act, Section 4 The first pitfall is...

Attempted Judicial Review of The FSA Fails.
May 7, 2004... In R (Davis and Others) v. Financial Services Authority [2003] EWCA Civ 1128 (Times 20 September 2003), certain points of practical importance on the exercise of the regulatory powers of the FSA and the appropriate procedures for challenging...

Attempted Judicial Review of The FSA Fails - Continued.
May 7, 2004... Although implementation of the Second Money Laundering Directive of 2001 in the form of the 2003 Money Laundering Regulations has been delayed, the year to date has seen radical developments in anti-laundering laws and rules. The PROCEEDS OF...

Mayer, Brown, Rowe & Maw Advises Puma on Real Estate Acquisition.
May 7, 2004... 7 May 2004 - The London Real Estate Group of Mayer, Brown, Rowe & Maw LLP recently acted for new client Puma in connection with the acquisition of three floors of The Heals Building, Tottenham Court Road, London for its new international...

Latham & Watkins Grows Private Placement Practice In London.
May 7, 2004... As the market for cross border private placements 'hots up', Latham adds top international lawyer to London team London May 7, 2004. Latham & Watkins is pleased to announce that international capital markets lawyer Jonathan "Ian" Clark,...

China Reduces VAT Rebates for Manufacturers/Exporters.
May 7, 2004... Introduction As we enter 2004 and the Year of the Monkey, China is facing increasing pressure from the rest of the world to revalue its currency and to remove other perceived artificial benefits to exporters. The first measure it has...

Acquisition of Chinese Domestic Enterprises and New Tax Preferential Treatment.
May 7, 2004... Profitable or potentially profitable PRC domestic enterprises are now very sought-after acquisition targets for foreign investors and venture capital funds. Pursuant to China's WTO obligations, more such acquisitions will become possible and...

Employing Senior Management - The Case Of Deacons v White & Case & Others.
May 7, 2004... Introduction Once again, the movement of a team of senior lawyers from one prestigious law firm to another in Hong Kong has hit the headlines as well as adding to the substantial body of decided cases on employment law. In this widely...

Major Changes to Hong Kong Companies Ordinance And Listing Rules Affecting All Types Of Investors.
May 7, 2004... Background The main parts of the Companies (Amendment) Ordinance 2003 will come into effect on 13 February 2004 followed by certain important amendments to the Listing Rules of the Stock Exchange of Hong Kong Limited (the "Listing Rules")...

Current Developments in Canadian Competition Law.
May 7, 2004... There are four aspects of Canadian Competition Law which are now under public or parliamentary review. In only one might there be change in the law or administrative practice in the immediate future. The others merit observation because...

Farmer Brothers Refund Claims Should Be Filed in Light of S.B. 1064.(Reprint)
May 7, 2004... Originally published Octobeer 27, 2003 In Farmer Bros. Co. v. Franchise Tax Board, 103 Cal. App. 4th 976 (2003), the California Court of Appeal recently held that California Revenue and Taxation (RTC) s. 24402, which allows a dividend...

Inclusion of Business Income Dividends in The Sales Factor post-CERIDIAN and FARMER BROS.(Reprint)
May 7, 2004... Originally published March 10, 2004 On December 4, 2003, the California Franchise Tax Board (FTB) issued Legal Ruling 2003-3 to address the issue of when income-producing activity exists with respect to a business income dividend so that...

Corporate Update: SEC Adopts Standards Relating to Form 8-K Disclosure Requirements and Acceleration Of Filing Date.
May 7, 2004... SummaryThe Securities and Exchange Commission ("SEC") on March 16, 2004 adopted a final rule significantly amending the requirements for disclosure on Form 8-K. The rule makes three major changes to Form 8-K disclosure: First, the rule...

Daily Tax Update: Senate Passes FSC/ETI Repeal Bill With Increased Tax Shelter Penalties.
May 7, 2004... WASHINGTON PHOENIX LOS ANGELES LONDON BRUSSELS Last night, by a vote of 92-5, the Senate approved the FSC/ETI repeal bill. Senate Finance Committee Chairman Charles Grassley (R-IA) said, "This bill is a good solution. It's not only the...

New Possibilities for Foreign EU Life Insurers in Sweden.
May 7, 2004... Summary The Swedish Supreme Administrative Court delivered on 4 May 2004 a judgement in the case of Forsakringsaktiebolag Skandia and Ola Ramstedt v. Riksskatteverket (the National Tax Board). The case deals with the Swedish tax rules...

Daily Tax Update: Fate of FSC/ETI Repeal Bill in Jeopardy Over "Political Chicanery".
May 10, 2004... WASHINGTON PHOENIX LOS ANGELES LONDON BRUSSELS Last night, Senators failed to bridge their differences over a politically charged amendment by Sen. Maria Cantwell (D-WA) to extend unemployment benefits. Cantwell and other...

UK Pensions Can Be Remitted To Malta Free From UK Income Tax and Taxed at Just 15% in Malta.
May 10, 2004... Not many UK citizens who are in receipt of a pension in the UK know that in terms of the Double Taxation Relief (Taxes on Income) (United Kingdom of Great Britain and Northern Ireland) Order, 1995 (Articles 18 and 19(2)), UK citizens who take...

Trends in Fund Documentation.(Private Equity Law)
May 10, 2004... Originally published in Private Equity Law: Fund Structures Until recently Finnish-sponsored private equity and venture capital funds were extremely simple both in terms of structures and in terms of the depth of legal documentation. Even...

Bill For The Amendment of The Copyright Act Introduced.
May 10, 2004... Originally published in World Copyright Law Report On 18 March 2004, the Finnish Government introduced bill HE 28/2004 to the Finnish Parliament aiming to implement the Digital Copyright Directive (2001/29/EC). The Directive should have...

Aircraft Pilots Status Under New Overtime Regulations.
May 10, 2004... The U. S. Department of Labor (DOL) on March 28, 2003, released proposed rule changes to the Fair Labor Standards Act of 1938 (FLSA) for public comment. During this time period the Air Line Pilots Association (ALPA) and the Allied Pilots...

Regulation 1/2003 - From Burdensome Regulation to Self-Assessment.
May 10, 2004... The EU Commission recently introduced major changes to European competition rules, affecting both the substance of and the procedures for antitrust enforcement. One such change eliminates the requirement for obtaining clearance for all...

Daily Tax Update: IRS Issues Final And Temporary Regulations Addressing Attribute Reduction From Cancellation Of Debt.
May 11, 2004... WASHINGTON PHOENIX LOS ANGELES LONDON BRUSSELS Today, the Service issued final and temporary regulations under sections 108 and 1017 that amend and clarify temporary regulations issued on July 18, 2003. Like the old temporary...

Intellectual Property in Secured Transactions.
May 11, 2004... Introduction Many intellectual property lawyers believe that the entire subject of secured transactions1 does not concern them. Whether that was ever true, such a belief could be disastrous today. There has been a growing acknowledgement...

Case Comment: Arbitration of Copyright Disputes in light of the Supreme Court of Canada's decision in LES EDITIONS CHOUETTE (1987) INC., ET AL. V. DESPUTEAUX.
May 11, 2004... Recent Canadian case law clearly shows that courts in Canada are increasingly showing a tendency towards enforcement of arbitral agreements and limiting the scope of judicial review over arbitral awards. Although arbitration is often used in...

Reflections on 2003.
May 11, 2004... Originally published in IFLR M&A Yearbook 2004 According to the Finnish business weekly Talouselama, the number of transactions characterised as being Finnish (either a Finnish target or a Finnish party as the seller or the purchaser),...

Banking and Financing Business in Sweden.
May 11, 2004... The Swedish Financial Market The Swedish Financial Market has expanded rapidly during the last decade. Companies have broadened the scope of their business, and many new companies have entered the market. One important change is the...

Managing Risk for Security Governance.
May 11, 2004... In the converging world of information and physical security emerges a new risk element: managing "Security Governance." The 2003 Council on Competitiveness Corporate Security survey conducted by Wilson Research Strategies found that: ...

Amendment To Senate Bill Could Impose Additional Privacy Requirements.
May 11, 2004... An amendment proposed by Sen. Hillary Clinton (D-N.Y.) to S. 1637, entitled "Jumpstart Our Business Strength" ("JOBS"), could impose health privacy requirements upon health care providers, in addition to those imposed by the HIPAA Privacy Rule....

Medicare Announces New Initiatives On Power Wheelchair Coverage And Payments.(Centers for Medicare and Medicaid Services)
May 11, 2004... The Centers for Medicare and Medicaid Services ("CMS") announced recently that it plans to take a series of steps regarding Medicare coverage and payment policies that apply to power wheelchairs and power scooters based upon recent successes in...

Memorandum On Use Of Accumulative Votes In Joint-Stock Companies.
May 11, 2004... March 2003 - Reviewed in December 2003, after Communique numbered IV/31) INDEX LIST I. SUBJECT MATTER II. LAW PROVISIONS 1. Scope of Law Provisions 2. Method of Use of Accumulative Voting Right 3. Use of Accumulative...