Reporting Requirements

News & Analysis as of

BEA Filing Deadline Looms For US Persons With Foreign Affiliates

Every five years, the US Department of Commerce's Bureau of Economic Analysis (BEA) conducts a survey concerning the extent of investment abroad by US individuals and entities (US persons). In the past, only US persons...more

IRS Issues Q&As on Information Reporting under Code Section 6055 and 6056

Thursday, the U.S. Internal Revenue Service issued new Questions & Answers regarding the Affordable Care Act’s reporting rules under Code Section 6055 and 6056. The categories under the guidance include: Basics of the...more

SEC Radically Revamps Regulation A - Part 3

Reporting and Blue Sky Issues - For many years, SEC Regulation A languished as an exemption from registration that nobody really used. Although securities issued in a Regulation A offering are not “restricted...more

SEC Proposes Rules Affecting Funds and Advisers

Proposals would impose new disclosure requirements designed to enhance the SEC’s ability to monitor the industry. On May 20, the US Securities and Exchange Commission (SEC) unanimously approved proposals intended to...more

Non-U.S. Companies Should Use Caution When Investing in U.S. “Agricultural Land”

A non-U.S. company that buys or sells U.S. real estate that is or once was used for agricultural purposes may face reporting requirements in connection with such transactions. These reporting obligations might apply whether...more

Overview of Annual Reporting Requirements/Statements of Financial Interests

Pursuant to the Public Official and Employee Ethics Act, public officials and employees are required to file a Statement of Financial Interests before May 1 of each year to report, among other things, gifts, transportation,...more

FDA Proposes New Expansive Animal Drug Antimicrobial Reporting Regulations

On May 20, 2015, the Food and Drug Administration (“FDA”) proposed new regulations implementing the annual reporting requirements that were originally enacted by Congress in section 105 of the Animal Drug User Fee Amendments...more

Reporting Requirement for All U.S. Persons That Hold Interests in Foreign Affiliates

Pursuant to the requirements of the International Investment and Trade and Services Survey Act and related statutes, the U.S. Department of Commerce’s Bureau of Economic Analysis (BEA) collects information on international...more

NYSE Proposes Rule Changes Requiring Foreign Private Issuers to Submit Semi-Annual Financial Information to SEC

The New York Stock Exchange (NYSE) recently proposed amendments to the NYSE Listed Company Manual (Manual) to adopt a requirement that NYSE-listed foreign private issuers (FPIs) submit semi-annual unaudited financial...more

International tax and withholding considerations for US companies and their directors

To staff their board of directors with the best and most diverse talent, multinational companies commonly elect boards with international representation. It is also common for companies to convene periodic board meetings...more

U.S. SEC Approves Proposals to Modernize Reporting Requirements for Registered Investment Companies and Registered Investment...

The U.S. Securities and Exchange Commission (SEC) today unanimously approved proposals (Proposals) to modernize the reporting of information provided by registered investment companies (funds) and registered investment...more

SEC Approves Proposals to Modernize and Enhance Reporting Regime for Registered Funds and Investment Advisers

Yesterday, the Securities and Exchange Commission (“SEC”) unanimously approved two recommendations by the SEC’s Division of Investment Management to modernize and enhance the reporting regime for registered investment funds...more

Attention Those With Foreign Affiliates: The Form BE-10 Deadline Is Coming Up

Every five years, the Bureau of Economic Analysis conducts the Benchmark Survey of U.S. Direct Investment Abroad. This mandatory survey collects financial and operational data on U.S. parent companies and their foreign...more

The BE-10 Is Due Whether You Are “Invited” to Participate or Not

Did you hear? The BE-10 report is due. It is due at the end of May—May 29, 2015, to be exact—for U.S. reporters required to file fewer than 50 forms, and June 30, 2015 for U.S. reporters required to file 50 or more forms, as...more

Upcoming Deadline: Benchmark Survey of US Direct Investment Abroad

What you need to know: The US government is presently conducting a comprehensive survey of US investment in foreign businesses. What you need to do: Any US person or entity that owns at least 10% of the...more

Bridging the Week - May 2015 #3

CFTC Chairman Discloses Second Phase of Regulatory Review Before Senate Committee; Commissioner Giancarlo Questions Position Limits Proposal Before Energy Risk Summit - Timothy Massad, Chairman of the Commodity Futures...more

Be Prepared for the BEA’s Increased Reporting Requirements and Upcoming Deadlines

Private equity firms are subject to new mandatory BEA reporting requirements on US direct investment abroad and foreign direct investment in the US. The Bureau of Economic Analysis (BEA) of the US Department of...more

Is the Conflict Minerals Law Helping?

Those toiling away for the second required conflict minerals filings are sure to wonder whether the law is having any positive impact. Politico has an interesting article about a trip to the DRC in an attempt to answer that...more

Commerce Reissues BE-13 Reporting Requirements for Foreign Businesses

Although the BE-13 requirements for foreign companies investing in the United States should be old news by now, there are an increasing number of questions on this issue. The new regulations were put in place in 2014, and...more

CFTC Ownership and Control Reports

The Commodity Futures Trading Commission (“CFTC”), the federal agency that regulates trading in futures and other derivatives in the United States, has long maintained and operated a Large Trader Reporting System (“LTRS”) as...more

Guide To Doing Business in Australia: Company Law (Updated)

COMPANY LAW - Some general matters relating to company law in Australia are discussed below. REGULATORY SCHEME - The Corporations Act principally regulates companies, their incorporation, the acquisition of...more

The CFTC Unanimously Approves for Public Comment Rules to Ease Trade Option Obligations for End Users

The U.S. Commodity Futures Trading Commission (CFTC) issued proposed rules to amend Part 32 to reduce recordkeeping and reporting requirements for commercial end users entering into trade options. The proposed rules, if...more

FREQUENT QUESTIONS: Form R Part II

As the July 1 deadline for filing the Form R for your facility approaches, these additional Frequent Questions may assist your preparation. Question: For purposes of Section 313 reporting, is ammonium nitrate in a...more

DC DOES Clarifies The Zip Code Project And Releases Spanish Pay Notices For The Wage Theft Amendment Act

As discussed in our previous post, the DC Department of Employment Services (“DOES”) announced an upcoming enforcement program called The Zip Code Project (the “Project”). Now, DOES has released a notice to employers relating...more

OSHA Hazard Communication Standard Deadline Fast Approaching – Say Hello to New Safety Data Sheets

It seems like so long ago (just over three years, to be exact) that OSHA revised its Hazard Communication Standard (HCS) to align with the United Nations’ Globally Harmonized System of Classification and Labelling of...more

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