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Stikeman Elliott LLP

OSC’s Proposed Priorities for 2026-2027

Stikeman Elliott LLP on

The Ontario Securities Commission (“OSC”) released its proposed Statement of Priorities for 2026-2027, outlining the initiatives on which the OSC intends to focus its resources and activities over the next fiscal year....more

Mayer Brown

CFTC Harmonizes US Person and Guarantee Definitions in Swap Requirements

Mayer Brown on

On December 9, 2025, the staff of the Commodity Futures Trading Commission (“CFTC”) issued no-action relief to harmonize how the regulatory requirements for swaps are applied to trades involving certain non-US persons (“NAL...more

Mayer Brown

Brasília em Pauta - Edição Nº 225

Mayer Brown on

Prezados e prezadas, O “Brasília em Pauta” é um boletim semanal preparado pela equipe de Contencioso de Brasília, contendo os principais casos a serem julgados pelo Supremo Tribunal Federal (STF), Superior Tribunal de...more

Loeb & Loeb LLP

Fintech Bank Charters Back in the Spotlight

Loeb & Loeb LLP on

The debate over the Office of the Comptroller of the Currency (OCC) granting specialty limited bank charters for financial technology companies is back, now with the addition of cryptocurrency and a new regulatory approach....more

Cadwalader, Wickersham & Taft LLP

Plenty at Stake in a Budget of Two Halves

As part of the UK Budget measures on 26 November 2025, two announcements were made by the UK Government concerning, respectively, the tax reporting of cryptoassets and the taxation of decentralised finance (“DeFi”) involving...more

Hone Maxwell

Top International Tax Law Insights of 2025: The Most-Read HMLLP Articles of the Year

Hone Maxwell on

From evolving cross-border tax rules to new opportunities in global business planning, 2025 brought significant developments affecting individuals, entrepreneurs, and companies operating internationally....more

Morgan Lewis

SFDR 2.0: EU Commission Proposes Overhaul of SFDR Regime

Morgan Lewis on

The European Commission has released a legislative proposal for the overhaul of the current Sustainable Finance Disclosure Regulation regime (SFDR 1.0), the EU’s disclosure framework for funds and other financial products...more

Hogan Lovells

UK FCA Discusses Possible Changes to Its Rules Regarding Consumer Access to Investments

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The FCA has published a discussion paper in which it considers possible changes to its rules regarding consumer access to investments and invites feedback from consumers and the industry to help it formulate future policy. ...more

Cadwalader, Wickersham & Taft LLP

Treasury Places Kiddie IRA Accounts Under the Christmas Tree

The 2025 legislation, commonly referred to as the One Big Beautiful Bill Act (the “OBBBA”), established a new form of individual retirement accounts (“IRAs”) for individuals under 18 (“Child IRAs”). On December 2, 2025, the...more

Hogan Lovells

Targeted Support Update – FCA Publishes Near-Final Rules on New Form of Advice

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On 11 December 2025, the UK's Financial Conduct Authority (FCA) published PS25/22, which contains its near final rules on the new concept of “targeted support” which firms can use to help consumers make their investment...more

Hogan Lovells

The Payments Newsletter Including Digital Assets & Blockchain, December 2025

Hogan Lovells on

Key developments of interest over the last month include: China and Vietnam launching a cross-border QR code payment system to strengthen regional payment connectivity; Banks and EMIs facing detailed new information and...more

Morrison & Foerster LLP

DCP+ Podcast Episode 4: Georgina Merhom on How Quality Data Can Transform Financial Services, Part 1

Morrison & Foerster LLP on

In this episode, hosts Kaylee Cox Bankston and Boris Segalis discuss their latest favorite uses of AI and the new CCPA developments before sitting down with Georgina Merhom, data scientist and founder of Solo, for the first...more

Proskauer - Private Market Talks Podcast

[Podcast] Private Market Talks: Building Lasting Value with KPS Capital Partners’ Michael Psaros

How do you build a top-performing private equity firm that thrives across industrial, financial and economic cycles? In this episode of Private Market Talks, Michael Psaros, Co-Founder and Co-Managing Partner of KPS Capital...more

White & Case LLP

California climate disclosure laws: CARB issues draft regulations

White & Case LLP on

On December 9th, the California Air Resources Board ("CARB") issued draft regulations implementing SB 253 (the Climate Corporate Data Accountability Act) and SB 261 (the Climate-related Financial Risk Act) (the...more

McAfee & Taft

Trump accounts: The basics

McAfee & Taft on

On December 2, 2025, the Department of the Treasury and the Internal Revenue Service issued a notice of proposed rulemaking regarding the new “Trump accounts,” which were created by the One Big Beautiful Bill Act. The...more

Akin Gump Strauss Hauer & Feld LLP

The Impact of the ASC 842 Lease Accounting Standards on a Toll Agreement for Stand-Alone BESS

The Financial Accounting Standards Board’s (FASB) recent lease accounting standards (ASC 842) are impacting toll agreements for stand-alone battery energy storage systems (BESS). These standards require offtakers (lessees) to...more

Best Best & Krieger LLP

New Mandatory Trainings for Local Government Elected Officials, Appointees and Certain Staff

Best Best & Krieger LLP on

The following training requirements are triggered on January 1, 2026: Department heads and certain staff must take a minimum of two hours of ethics training every two years (commonly known as “AB 1234 ethics training”);...more

Paul Hastings LLP

OCC Conditionally Approves National Trust Bank Charter Applications and Issues Interpretive Letter 1188, SEC Issues Tokenization...

Paul Hastings LLP on

Last week, federal regulators took several notable steps affecting digital asset markets. The Office of the Comptroller of the Currency (OCC) announced conditional approval of five national trust bank charter applications. It...more

Vorys, Sater, Seymour and Pease LLP

The Ohio SALT Chronicle - Issue 5

The nation recently slid past Black Friday and now is bounding through the busy holiday retail season. Retailers should be preparing for a unique challenge that awaits in the New Year....more

White & Case LLP

Spreading the wealth: Sovereign funds step up their deal activity

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For years, sovereign wealth funds (SWFs) were viewed as discreet operators, circling the edges of global M&A. They quietly diversified away from domestic markets, largely by committing capital to PE funds. Recently, however,...more

White & Case LLP

Northern dealmaking heats up: Nordic M&A and PE activity on the rise in 2025

White & Case LLP on

Economies across the Nordic region are posting steady growth despite geopolitical headwinds. Denmark has had a relatively strong year, with its economy set to grow 2 percent in 2025. Underlying factors such as healthy...more

Troutman Pepper Locke

Strategic Planning for Protecting Your Intellectual Property Rights Before Seeking Investment in the US: A Playbook for Foreign...

Troutman Pepper Locke on

Executive Summary - Foreign investors entering the U.S. market face compressed timelines, intense competition, and exacting diligence. Intellectual property — patents, trademarks, trade secrets, and copyrights — is a core...more

Allen Barron, Inc.

IRS Continues to Tighten its Focus on U.S. Cryptocurrency Investors

Allen Barron, Inc. on

2025 has brought substantial new challenges as the IRS continues to tighten its focus on U.S. cryptocurrency investors. Cryptocurrency brokerages are required to report gross proceeds for each digital asset transaction they...more

Tarter Krinsky & Drogin LLP

Structuring Your European Capital in the U.S.: Choosing the Right Investment Instrument (SAFE, Convertible Note, or Stock)

Foreign investment in the U.S. market, particularly in high-growth technology companies, often begins with the formation of a Delaware corporation. This is a common choice for U.S. startups seeking capital, primarily due to...more

DLA Piper

Tax in a Time of Transition: Navigating the Shifting Global Tax Policy Landscape

DLA Piper on

The global tax environment is becoming increasingly complex and interconnected, with significant implications for compliance, risk management, and strategic planning. Recent developments such as the OECD’s Pillar Two...more

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