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Switzerland: OECD-BEPS measures in Swiss double tax treaties – impact of the principal purpose test
The OECD published in October 2015 an action plan comprising 15 measures to fight base erosion and profit shifting (BEPS) of companies in the international tax environment. In the meantime, more than 100 countries have signed this initiative – the so-called inclusive framework means it's not only limited to OECD/G20 member states anymore.
August 28, 2018
M&A report: Luxembourg
Marcus Peter, GSK Stockmann Luxembourg
August 28, 2018
Colombia: OTC derivatives market expanded
The Colombian Central Bank recently issued Regulation 1 of 2018 to replace Regulation 8 of 2000, updating the regulation applicable to derivative operations in Colombia. Regulation DODM-144 was also adjusted to reflect such changes and to clarify the procedures required for the reporting of these operations to the Central Bank.
August 28, 2018
INTERVIEW: keeping faith
Julia von Buttlar, deputy head of division in BaFin’s securities supervision directorate, discusses how cooperation is key when it comes to ensuring the integrity of the international financial markets
August 28, 2018
Change on the horizon
Pedro Cortés, Rato Ling Lei & Cortés, and António Lobo Vilela look at what might happen when Macau's casino gaming concessions expire in 2020 and 2022
August 28, 2018
POLL: the changing face of capital raising
The revamped Jobs Act is designed to rejuvenate IPOs, but will it work?
John Crabb
,
August 28, 2018
What the green bond market needs to grow
The market is gaining momentum with increased sovereign, supranational and corporate issuances, and growing government support
August 28, 2018
Opinion: Amazon poised to enter the banking sector
Traditional banking institutions have been fending off the threat of self-made start-up fintech organisations since the concept of fintech first made its way into our vernacular
John Crabb
,
August 28, 2018
PRIMER: leverage ratios
Regulation and risk management expert Bozena Gulija looks at how they are measured in the banking sector
Bozena Gulija
,
August 28, 2018
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Linklaters
The end of the Lehman Waterfall proceedings
The landmark scheme has brought much-needed clarification on the determination and payment of statutory interest
Richard Hodgson
,
August 28, 2018
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