EU Listing Act – A big leap forward for European prospectuses?
In December 2022 the European Commission published its proposed Listing Act (“Proposal”) with the aim of simplifying access to European...
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US SEC adopts rules requiring mandatory recovery of excess executive incentive pay including for non-US companies listed in the US
Executive Summary
The SEC has adopted new rules on claw back of incentive pay for US listed companies following a restatement of results...
European Commission publishes its review on the functioning of the EU Securitisation Regulation
On 10 October 2022, the European Commission published its report on the functioning of the Securitisation Regulation (Regulation (EU)...
Double tax treaties: the French supreme court rules that beneficial ownership can be used affirmatively by taxpayers and the French tax authorities
In this blog, we examine the recent, and helpful, Planet case (20 May 2022, #444451, Société Planet; concl. C. Guibé), in which the
Withholding tax issues on Facility Agreements: traps for the unwary
The basic position on withholding taxes in LMA facility agreements is often summarised by saying that the borrower only takes change of...
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