Results 1-10 of 506
12 August 2019
The new directive addresses hybrid mismatches with third countries, adds cases not covered by ATAD 1, and expressly refers to the OECD’s BEPS report (Action 2) as its source. The Luxembourg government approved the transposition bill (the Bill) on 26 July...
31 July 2019
Global standard setters BCBS and IOSCO have announced that the fifth implementation phase for initial margin (IM) rules for uncleared OTC derivatives will now be split into two phases, with smaller buy-side firms granted an extra year to implement these requirements. Under...
26 July 2019
In this article, we discuss the emerging demand from investors for Environmental, Social and Governance (ESG) financing and its potential effects for stakeholders in the leveraged finance market. Increasingly, investors want to know that their capital is contributing...
12 July 2019
The French "loi Pacte", enacted in May 2019, introduced a comprehensive new regulatory framework for digital assets in France reflecting the strong support of the French regulators and government for innovation through the creation of legal regimes for...
8 July 2019
We are delighted to publish an updated version of our Guide to restructuring and insolvency procedures in Europe. The Guide is designed to provide you with an overview of the relevant law in the diverse legal systems that operate across Europe. It will assist in...
5 July 2019
The essence of Libra is that Facebook hopes consumers across the world will spend money in a new cryptocurrency. Its value will track a basket of fiat currencies, meaning that the value of a Libra against a particular fiat currency will inevitably fluctuate. That...
3 July 2019
The EU institutions have agreed ambitious new measures to tackle marine litter, by limiting the use of the single-use plastic products that are most often found along Europe's beaches. Products made from oxo-degradable plastic and lost and abandoned fishing...
28 June 2019
On Friday 28 June, Mercosur (Mercado Común del Sur – the economic and political bloc comprising Argentina, Brazil, Paraguay, and Uruguay) and the EU finally reached a deal on the trade component of an Association Agreement that has been the subject...
12 June 2019
Die Besteuerung des Carried Interest in Deutschland ist mit vielen Unklarheiten behaftet. Mit dem Urteil vom 11. Dezember 2018 (VIII R 11/16), das erst am 29. Mai 2019 veröffentlicht worden ist, liegt erstmalig eine höchstrichterliche Stellungnahme zu...
6 June 2019
More than 200 million EU citizens cast their votes between 23 and 26 May 2019 to choose the next cohort of MEPs. The new European Parliament is characterised by increased fragmentation and therefore a greater role for smaller parties.