Insights, Archived
Research, white papers and articles
1446(f): Withholding Tax on U.S. Partnerships Interests
Overview, Section 1446(f) Withholding Tax Exceptions, Regulatory Timelines, Withholding Agent Responsibilities, Key Considerations for Brokers in Preparing for Rule Compliance, Illustrative Example of 1446(f) Withholding Tax Workflow
Corporate Sustainability Reporting Directive (CSRD)
Overview, CSRD Minimum Disclosure Requirements, Regulatory Timelines, Purpose and overview of European Sustainability Reporting Standards (ESRS), Example of ESRS Sustainability Statement Structure & Disclosures
SEC Rule 13f-2: Enhancing Short Sale Disclosure
Overview, Form SHO Reporting, Securities In Scope of Rule 13f-2, Calculation Methodology for Each Reporting Threshold, Form SHO Information Tables, Public Reporting by the SEC, Amendment to the CAT NMS Plan
Modernization of Beneficial Ownership Reporting
Overview, Whether to File a Schedule 13D or 13G, Schedule 13D Amendments, Schedule 13G Amendments, Other Amendments to Regulation 13D-G and Regulation S-T, Compliance Dates
CSA MI 93-101 Derivatives: Business Conduct
Overview, Derivatives Firms and Activities Covered, Timelines, Structure of the Instrument, Additional Requirements of Compliance and Recordkeeping, Exemptions
EU 2022/2554: Digital Operational Resilience Act
The Digital Operational Resilience Act ushers in modifications to several pre-existing regulations. It will bolster the financial sector's ability to withstand disruptions from information and communication technology (ICT) incidents. Financial institutions are mandated to ensure compliance by January 17, 2025.
SEC Rule 10c-1a: Reporting of Securities Loans
Overview, Data Elements to Report, Differences Between SEC 10c-1a and ESMA/FCA SFTR, In-Scope Reportable Securities and Reporting Persons, Reporting Agent Requirements, Timelines That Reported Information is Made Public, SEC 10c-1a Regulation Timelines