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Results: 1-10 of 26

IRS Limits 'Earnings Stripping' by Multinational Corporate Groups
  • Clifford Chance LLP
  • USA
  • October 17 2016

On October 13, 2016, the Treasury and the IRS issued regulations that make it harder for a non-US parent company with US subsidiaries to use


International regulatory update 28 April 2 May 2014
  • Clifford Chance LLP
  • Australia, Belgium, China, European Union, Germany, Hong Kong, Luxembourg, Netherlands, United Kingdom, USA
  • May 7 2014

The EU Commission has adopted five implementing decisions which confirm that the rules on credit rating agencies (CRAs) in place in Argentina, Brazil


U.S. Department of Labor proposes new fiduciary rules
  • Clifford Chance LLP
  • USA
  • April 17 2015

On April 14, 2015, the U.S. Department of Labor issued a long-awaited notice of proposed rulemaking relating to the definition of "investment advice


International Regulatory Update 17 - 21 October 2016
  • Clifford Chance LLP
  • China, European Union, Germany, Global, Hong Kong, Poland, Singapore, Turkey, USA
  • October 25 2016

The EU Commission has published a final report on the feasibility of alternatives to credit ratings and the state of the credit rating market. The


International regulatory update - 8 12 December 2014
  • Clifford Chance LLP
  • China, European Union, Global, Hong Kong, India, Netherlands, Singapore, South Korea, United Kingdom, USA
  • December 12 2014

The regulation on key information documents for packaged retail and insurance-based investment products (PRIIPs) has been published in the Official


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


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


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


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