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Results: 1-10 of 23

International regulatory update 12 16 May 2014
  • Clifford Chance LLP
  • Belgium, China, European Union, Hong Kong, Japan, Luxembourg, United Kingdom, USA
  • May 19 2014

The EU Council has formally approved the proposals for a directive on markets in financial instruments repealing Directive 200439EC (MiFID 2) and a


Hong Kong and USA conclude tax agreements
  • Clifford Chance LLP
  • Hong Kong, USA
  • May 15 2014

Hong Kong has recently signed its first standalone tax information exchange agreement (TIEA) with the United States of America (HK-United States


Belgium and US sign FATCA Intergovernmental Agreement
  • Clifford Chance LLP
  • Belgium, USA
  • April 28 2014

On 23 April 2014, the Belgian and US governments signed an Intergovernmental Agreement (IGA) intended to implement the Foreign Account Tax Compliance


Issuance of hybrid debt instruments and so-called contingent convertible bonds (CoCo)
  • Clifford Chance LLP
  • European Union, Poland, USA
  • August 17 2016

Apart from the issuance of securities treated purely as debt instruments (e.g. bonds) or equity instruments (e.g. shares), it is also possible to


Inversions: Tough New Rules
  • Clifford Chance LLP
  • USA
  • April 6 2016

On Monday, April 4, 2016, the Treasury and the IRS issued temporary and proposed regulations which make it harder to successfully complete an


International Regulatory Update 09 - 13 May 2016
  • Clifford Chance LLP
  • United Kingdom, USA
  • May 17 2016

The EU Commission has adopted a Commission Delegated Regulation setting out regulatory technical standards (RTS) specifying the minimum elements of a


Qualified Non-US Pension Funds Now Exempt from US "FIRPTA" Taxation
  • Clifford Chance LLP
  • USA
  • March 1 2016

On December 18, 2015, Congress passed, and the President signed into law, The Protecting Americans From Tax Hikes Act of 2015 (the "Act"). Among


Inversions: the next round
  • Clifford Chance LLP
  • USA
  • November 23 2015

On Thursday, November 19, 2015, the Treasury and the IRS issued Notice 2015-79 (the "Notice"), which builds on previous attempts to make inversions


This week at the UK regulators - 11 April 2016
  • Clifford Chance LLP
  • China, United Kingdom, USA
  • April 11 2016

This week, the PRA fined a UK subsidiary of an overseas bank for failures related to assessing, maintaining and reporting on the financial resources


U.S. Department of Labor Finalizes Fiduciary Rule
  • Clifford Chance LLP
  • USA
  • April 12 2016

On April 6, 2016, the U.S. Department of Labor (the "DOL") issued its long-awaited final regulation (the "Final Rules") re-defining what it means to