A comparative study which deals with the rules of professional ethics applicable to the cross-border practice of law. It covers the major jurisdictions in this respect, including England and Wales, France, Germany, Italy, Spain, Belgium, the Netherlands, Sweden, the USA, Canada, Australia and Japan. A separate chapter deals with the development in the context of the European Union. The study is based on a questionnaire of the IBA Section on Business Law Subcommittee on the Structure and Ethics of Business Law.