News & Analysis as of

Debt Instruments Financial Instruments

Mayer Brown

Obligations convertibles inverses et abus de droit

Mayer Brown on

Le Conseil d'Etat considère que la mise en place d'actions convertibles inverses accompagnées de divers contrats d'option de vente et d'achat peut être constitutive d'un abus de droit fiscal sur le fondement de l'article L....more

Goodwin

Debt Download - July 2023

Goodwin on

Welcome to Debt Download, Goodwin's monthly newsletter covering what you need to know in the leveraged finance market. Are the debt capital markets this summer as hot as the weather? Read on to find out!...more

Latham & Watkins LLP

Hong Kong Court Confirms Enforceability of Keepwell Deeds

Latham & Watkins LLP on

Two recent landmark decisions provide valuable guidance on this commonly used form of credit enhancement. Keepwell deeds have in recent years grown into a common form of credit enhancement used by companies in mainland...more

Hogan Lovells

Luxembourg is modernising its securitisation law (UPDATED)

Hogan Lovells on

The Luxembourg law on securitisation dated 22 March 2004 (the “Securitisation Law”) has been tremendously successful in providing a flexible and secure framework for Luxembourg securitisation vehicles (“SVs”), attracting a...more

Cadwalader, Wickersham & Taft LLP

IRS Publishes Final IBOR Transition Regulations

On December 30, 2021, the Treasury Department and IRS issued final regulations to address the taxability of modifications that replace LIBOR or another interbank offered rate (an IBOR) with a qualified rate like SOFR....more

Latham & Watkins LLP

Sustainability-linked bonds complement and bolster the sustainable finance market

Latham & Watkins LLP on

In September 2019, Italian power generation company Enel opened up the market for a new sustainable finance product — bonds with interest rate adjustments related to sustainability performance targets. This new product has...more

Proskauer - Tax Talks

LIBOR Transition: U.S. Tax Guidance From the IRS

Proskauer - Tax Talks on

The U.S. tax authorities have issued substantial guidance related to the phase-out of LIBOR – relevant to lenders, borrowers and parties to financial instruments of virtually every type. In proposed regulations (“the...more

Troutman Pepper Locke

Tax Relief May Be Ahead for Market Participants Transitioning Away From LIBOR

Troutman Pepper Locke on

Tax relief may be coming for issuers and holders of debt instruments and parties to derivatives and other financial contracts governed by LIBOR (the London Interbank Offered Rate). ...more

Latham & Watkins LLP

Transition Bonds Guidelines May Expand Sustainable Finance

Latham & Watkins LLP on

New investor-published guidelines for transition bonds could expand sustainable finance to a broader variety of conventional businesses. On June 12, 2019, AXA Investment Managers published an article calling for the market...more

Orrick, Herrington & Sutcliffe LLP

Takeaways from the June 3 ARRC Roundtable

I attended the recent ARRC roundtable discussion on the LIBOR to SOFR transition and was struck by the tenor of urgency in the discussion – urgency to begin operational preparations for the transition; urgency to inventory...more

White & Case LLP

Financial Regulatory Observer – March 2019: FRO in-depth: The future of cryptoassets regulation

White & Case LLP on

Partners Julia Smithers Excell and Stuart Willey, and associate Laura Kitchen of global law firm White & Case take a deep dive on the latest publications from EU and UK regulators aimed at providing supervisory clarity on the...more

Dechert LLP

UK FCA Issues Consultation Paper on Draft Regulatory Guidance on Cryptoasset Categorisation

Dechert LLP on

Following its commitment within the report issued on 30 October 2018 by the UK’s Cryptoassets Taskforce1, on 23 January 2019 the FCA issued a Consultation Paper (“CP 19/3”)2 setting out draft regulatory guidance in respect of...more

Allen Matkins

Judge Alex Kozinski On Debt Versus Equity

Allen Matkins on

Judge Alex Kozinski succinctly frames the debt versus equity battle in this opinion issued yesterday...more

13 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide