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What does Pillar Two mean for structured finance?

Born of the OECD’s base erosion and profit shifting (BEPS) project, the Pillar Two rules introduce a global minimum corporate tax rate of 15% on multinationals of a certain size. The reforms reflect the outcome of an...more

The new EU STS framework for on-balance sheet (synthetic) securitisations

On 16 December 2020, the Council of the European Union published final compromise proposals for a package of measures dubbed the “Capital Markets Recovery Package”, these were adopted by the European Parliament’s Committee on...more

Insights into the European Banking Authority's Significant Risk Transfer report: A clear picture emerges

The EBA’s long-awaited Report on Significant Risk Transfer (SRT) was published on 23 November. The Report builds on the EBA’s 2017 SRT Discussion Paper and subsequent consultation with market participants. This bulletin...more

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