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SEC enforcement quarterly - 2nd quarter 2016
  • Sidley Austin LLP
  • Canada, USA
  • August 23 2016

As we have reported previously, in a prior edition of the SEC Enforcement Quarterly, the enactment of the Dodd-Frank Wall Street Reform and Consumer

Discussion Draft of Modernization of Derivatives Tax Act
  • McDermott Will & Emery
  • USA
  • August 16 2016

On May 18, 2016, Senate Finance Committee Ranking Member, Senator Ron Wyden, released a financial product tax reform discussion draft that, if

Tax Talk - Volume 9, No. 2, August 2016
  • Morrison & Foerster LLP
  • USA
  • August 5 2016

On April 4, 2016, the Treasury Department issued proposed regulations under Section 385 (the “Proposed Regulations”) which could dramatically change

Tax Case Sparks Shareholder Derivative Suit
  • McDermott Will & Emery
  • USA
  • July 28 2016

A company never litigates in a vacuum: statements in pleadings or court papers and testimony by company officials can be used against the company in

Genus, Species, Phylum - What is an ETN?
  • Greenberg Traurig LLP
  • USA
  • July 27 2016

Imagine an investment that gives you exposure to an underlying asset or index with low fees and no tracking risk. The investment allows you to gain

Modernization of Derivatives Tax Act: Proposals Affecting Derivatives, Hedging and Risk Management Transactions
  • McDermott Will & Emery
  • USA
  • July 27 2016

In Depth About The Modernization of Derivatives Tax Act (MODA): On May 18, 2016, Senator Ron Wyden, Senate Finance Committee Ranking Member, released

Qualified Intermediaries and “Dividend Equivalent” Withholding
  • Sullivan & Cromwell LLP
  • USA
  • July 19 2016

The IRS recently released a new draft “qualified intermediary” (“QI”) agreement (the “Proposed QI Agreement”) in Notice 2016-42 (the “Notice”). All

IRS Releases Proposed New QI Agreement to Be Effective January 1, 2017
  • Baker & McKenzie
  • USA
  • July 15 2016

Some changes are coming for financial institutions that have an agreement with the US Internal Revenue Service ("IRS") to serve as a qualified

Private Fund ReportSummary of Key DevelopmentsSpring 2016
  • Paul Hastings LLP
  • European Union, United Kingdom, USA
  • July 14 2016

This continues to be a time of rapid change for the private fund industry, as the Securities and Exchange Commission (the "SEC"), the Commodity

White Collar Defense & Investigations - July 2016
  • Weil Gotshal & Manges LLP
  • Australia, United Kingdom, USA
  • July 13 2016

This round-up contains a summary by sector of certain key global regulatory developments which occurred during the second quarter of 2016. The