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308 results found

Article

Eversheds Sutherland (US) LLP | European Union | 1 Sep 2015

Coming soon - mandatory clearing of interest rate swaps under EMIR

On August 6, 2015, the European Commission (EC) adopted new rules that will require the clearing of certain over-the-counter (OTC) interest rate

Article

Latham & Watkins LLP | USA | 7 Jun 2013

CFTC’s clearing deadline may loom for certain REITs

An important deadline from the Commodity Futures Trading Commission (CFTC) is approaching that may affect certain real estate investment trusts

Article

Eversheds Sutherland (US) LLP | USA | 30 Nov 2012

CFTC issues first set of mandatory clearing determinations and time-limited no-action relief

On November 28, the Commodity Futures Trading Commission issued final clearing determinations with respect to four classes of interest rate swaps and two classes of credit default swaps.

Article

Morrison & Foerster LLP | USA | 21 Oct 2011

Proposed regulations would expand and clarify what contracts qualify as NPCs for tax purposes

In response to the financial crisis, Congress passed the Dodd-Frank Wall Street Reform and Consumer Protection Act (“Dodd- Frank”) to, among other things, increase regulation of the capital markets.

Article

Morrison & Foerster LLP | USA | 21 Sep 2011

IRS publishes proposed regulations on swaps and notional principal contracts

In response to the financial crisis, Congress passed the Dodd-Frank Wall Street Reform and Consumer Protection Act (“Dodd-Frank”) to, among other things, increase regulation of the capital markets.

Article

Greenberg Traurig LLP | USA | 21 Sep 2011

Derivatives several important developments on this front

On September 15, 2011, the Internal Revenue Service released proposed regulations that update and refine existing regulations addressing the United States tax treatment of notional principal contracts (swaps) and providing coordination rules for the taxation of swaps with the rules applicable to regulated futures contracts.

Article

McDermott Will & Emery | USA | 6 Jul 2011

IRS defends discretion to withhold Section 1256 exchange designation for ISOs

The IRS defended its decision not to designate independent system operators as qualified board or exchange (QBE) principally on the grounds that, as a matter of law, it is not required to designate any exchanges as QBEs under Category 3 of Section 1256 Contracts.

Article

Proskauer Rose LLP | USA | 20 Apr 2011

Still waiting for new rules

The extensive rule making required by the Securities and Exchange Commission (SEC), Commodity Futures Trading Commission (CFTC) and other U.S. government agencies in order to implement provisions of the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act) continues at a rapid pace.

Article

Drinker Biddle & Reath LLP | USA | 13 Oct 2010

House passes major reform of investment company taxation regime

The U.S. House of Representatives September 28, 2010, passed HR 4337, the Regulated Investment Company Modernization Act of 2010 (the Act), which, if enacted into law, would significantly change the taxation of regulated investment companies (RICs).

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