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Results: 1-10 of 870

Personal income tax: fees for interest rate swaps do not qualify for owner-occupier deduction
  • Loyens & Loeff
  • Netherlands
  • February 1 2018

On 14 July 2017, the Dutch Supreme Court ruled that fees paid for interest rate swaps did not qualify for tax deduction in the hands of an


EU Derivatives Subject to MiFIR Trading Obligation
  • McCann FitzGerald
  • European Union
  • January 4 2018

Certain classes of interest rate swaps and credit default swaps transacted by specified parties must be traded on a trading venue from 3 January 2018


Final rules for the EU derivatives trading obligation published
  • Macfarlanes LLP
  • European Union
  • December 29 2017

The scope of derivatives covered by the obligation and the timing of the implementation track the draft regulation proposed by European Securities and


EU and CFTC Implement Mutual Recognition of Derivatives Trading Venues
  • Katten Muchin Rosenman LLP
  • USA
  • December 8 2017

As contemplated by announcements last month, the European Commission (EC) and the Commodity Futures Trading Commission (CFTC) took action this week


Will Tax Reform’s Elimination of Advance Refundings Usher in a New Era of Municipal Derivatives?
  • Clark Hill PLC
  • USA
  • December 1 2017

With the termination of tax-exempt advance refunding bonds squarely in the crosshairs of the tax reform measures making their way through both houses


MiFID IIMiFIR - Outlook into 2018
  • White & Case LLP
  • United Kingdom, European Union
  • November 21 2017

28 September 2017 - ESMA and the national competent authorities ("NCAs") published an updated work plan for the opinions on pre-trade transparency


CFTC Conducts DCO Liquidity Stress Tests
  • Katten Muchin Rosenman LLP
  • USA
  • October 20 2017

The Division of Clearing and Risk (DCR) of the Commodity Futures Trading Commission has issued a report summarizing stress tests conducted by three


ESMA provides clarity on trading obligations for derivatives under MiFID II
  • Macfarlanes LLP
  • United Kingdom, European Union
  • October 18 2017

On 28 September 2017, the European Securities and Markets Authority (ESMA) published its report on the revised trading obligation regulatory technical


Derivati di copertura, niente variazione fiscale senza transito a conto economico
  • Nctm Studio Legale
  • Italy
  • October 9 2017

Nel bilancio 2016 le società Oic adopter con strumenti derivati di copertura hanno applicato per la prima volta le nuove regole di contabilizzazione


The MiFIR Trading Obligation: Interest Rate Swaps and Credit Default Swaps
  • McCann FitzGerald
  • European Union
  • October 6 2017

ESMA has published a final report setting out its draft regulatory technical standards (“RTS”) specifying the trading obligation for classes of