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251 results found

Article

Vorys Sater Seymour and Pease LLP | USA | 19 Jul 2016

Client Alert: Banks as Borrowers

Bank and BHC subordinated debt can be a good idea for a variety of reasons. In an industry where capital is still (and really always has been) "king

Article

RPC | United Kingdom, European Union | 14 Oct 2013

The implementation of Basel III capital reforms in Europe - a sounder and safer financial system?

Basel III is a global package of reforms setting out international standards of capital adequacy and makes changes to the existing Basel II framework

Article

Sullivan & Cromwell LLP | United Kingdom | 5 Nov 2012

Regulatory capital requirements: UK clarifies tax treatment of new Tier 2 regulatory capital instruments

HM Revenue and Customs have proposed draft legislation to ensure that interest payable on Tier 2 regulatory capital instruments intended to comply with the new Basel III regime and the EU’s CRD IV and Solvency II regimes will be deductible for UK tax purposes.

Article

Latham & Watkins LLP | European Union | 24 Jul 2012

Contingent convertible bonds in the European Union: structuring considerations and current legal issues

In December 2011, the Basel Committee on Banking Supervision (the Basel Committee) published its final rules, known as Basel III, modifying the Basel II regulatory capital accord for internationally active financial institutions.

Article

Sullivan & Cromwell LLP | United Kingdom | 10 Jul 2012

Regulatory capital requirements: UK tax treatment of new regulatory capital instruments

HM Revenue and Customs have published a note setting out how they view the tax treatment of regulatory capital instruments intended to comply with the new Basel III regime and the EU’s CRD IV and Solvency II regimes.

Article

Norton Rose Fulbright LLP | Australia | 8 May 2012

Bank capital adequacy & debt finance - greater clarity ahead

Under the accelerated implementation timeframe previously announced by the Australian Prudential Regulatory Authority, the Basel III capital reforms applicable to authorised deposit-taking institutions will progressively come into effect from 1 January 2013.

Article

Chadbourne & Parke LLP | USA | 2 Nov 2011

Financing rooftop solar projects in the US

The larger US solar rooftop companies have used various forms of master tax equity facilities to finance their projects.

Article

Fasken | Canada, Global | 1 Sep 2011

OSFI's final advisory on non-viability contingent capital

On August 16, 2011 the Office of the Superintendent of Financial Institutions (Canada) ("OSFI") released its final Advisory Non-Viability Contingent Capital (the "Advisory"), marking the latest development in Canada's implementation of Basel III.

Article

Morrison & Foerster LLP | United Kingdom | 5 Aug 2011

UK treatment of capital instruments under Basel III - a taxing issue

The Basel III rules which have now been finalised by the Basel Committee on Banking Supervision will have a significant impact on the amount of capital required to be held by banks and the nature of such capital.

Article

Dentons | United Kingdom | 15 Apr 2011

ICB publishes interim report

ICB has published its interim report on reform of the UK banking structure.

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