The purpose of this book is to provide practical information on the subject matter above to business people and to professional advisors such as lawyers. It is not a definitive legal authority but rather a summary of key points with references to sources of information.

• Introduction
• Abbreviations
• Australia
• Brunei Darussalam
• Canada
• Chile
• People’s Republic of China
• Hong Kong, China
• Indonesia
• Japan
• Republic of Korea
• Malaysia
• Mexico
• New Zealand
• Papua New Guinea
• Peru
• The Republic of the Philippines
• The Federation of Russia
• Singapore
• Chinese Taipei
• Thailand
• United States
• Vietnam