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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


The evolving taxation of derivatives
  • Gowling WLG
  • Canada
  • August 12 2016

Certain derivatives held on income account have been treated as Inventory for tax purposes, thereby allowing the deduction of unrealized losses on


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


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


International Regulatory Update 13 - 17 June 2016
  • Clifford Chance LLP
  • European Union, United Kingdom, USA
  • June 21 2016

The EU Council has adopted the amending Directive and amending Regulation on a one-year postponement of the transposition and application deadlines


The Brave New Fiduciary World Has Arrived - The DOL Tries to Find a More Ideal Balance in the Final “Investment Advice” Rules
  • Dechert LLP
  • USA
  • May 26 2016

The U.S. Department of Labor (the "DOL") on April 6, 2016 released the final version of its "investment advice" regulation and accompanying


Contentious Commentary - April 2016
  • Clifford Chance LLP
  • Portugal, United Kingdom
  • April 11 2016

The ISDA Master Agreement applies to derivatives transactions in, generally, one of two ways. First, by the parties entering into a long-form


Luxembourg Legal Update - April 2016
  • Clifford Chance LLP
  • European Union, Luxembourg, OECD
  • April 4 2016

On 23 December 2015, Regulation (EU) N20152365 on transparency of securities financing transactions and of reuse (SFTR) was published in the


BREXIT - Documentation Issues for lenders and hedge providers
  • Fieldfisher LLP
  • European Union, United Kingdom
  • March 8 2016

We set out below our thoughts on how a Brexit will or could impact on Facility Agreements and loan linked hedging agreements. A UK vote for a Brexit


UK pensions update: February 2016
  • Clifford Chance LLP
  • European Union, United Kingdom, USA
  • February 18 2016

The abolition of contracting-out is fast approaching and is raising a number of issues along the way. In particular, trustees and employers should be