Regulation

315 white papers and resources

Setting the Stage: FATCA Compliance

The Foreign Account Tax Compliance Act stands to transform the global tax framework and how financial institutions track and report on their clients’ financial assets. With the law slated to come into effect in 2013, its implications and how financial institutions need to prepare is considered.

EMIR nears the finish line

EMIR came into force on 16 August 2012. While most obligations under EMIR do not take effect until 2013, market participants should be increasingly focused on its impact on their businesses. Under discussion is the soon-to-be finalised detailed standards which cover how EMIR will work in practice.