BREXIT: As of 31 January 2020, the UK is no longer an EU Member State, but has entered an implementation period during which it continues to be treated by the EU as a...
BREXIT: As of 31 January 2020, the UK is no longer an EU Member State, but has entered an implementation period during which it continues to be treated by the EU as a...
This Practice Note is intended to give non-US legal practitioners a degree of familiarity with the Dodd-Frank Wall Street Reform and Consumer Protection Act 2010 (the...
STOP PRESS: The Financial Choice Act, which was passed in US House of Representatives on June 2017 seeks in large part to undo many of the restrictive provisions of the...
Background to FATCA FATCA is so-called because it derives from the Foreign Account Tax Compliance provisions in Subtitle A of Title V (offset Provisions) of the United...
This tax 'tracker' tool displays the current status of both US FATCA and UK FATCA intergovernmental agreements (IGA). The tracker is split into five parts: • US...
Background to the Dodd-Frank Act Following the financial crisis of the US capital markets in 2008, the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010...
The principal United States (US) regulators and regulations that govern structured products and securitisations issuing outside of the US are set out below. Regulatory...
The Hiring Incentives to Restore Employment Act (the HIRE Act) include provisions that give the US Internal Revenue Service (the IRS) administrative tools to: • detect,...
Background and purposes of the Securities Exchange Act The Securities Exchange Act of 1934 (the Exchange Act or the 34 Act) was enacted on June 6, 1934. Unlike the...