Article
Demystifying the Sustainable Finance Disclosure Regulation
ESMA proposes technical standards on what will need to be disclosed under the SFDR - we dispel some commonly held misconceptions.
Research
Intellectual property tax perks
The foreign-derived intangible income deduction is unlikely to attract IP to the U.S. because it doesn't stack up against overseas tax breaks.
Article
Bringing the dealer-to-client repo market to the digital age
One part of the fixed income market still eludes widespread electronification: the dealer-to-client repo market.
Article
LIBOR transition: How should firms manage their legacy portfolio?
LIBOR legacy transactions represent a known problem area that continues to challenge market participants.
Article
Staying on top of sanctions: A data driven approach
Increasing complexity, regulatory rigor, and the inconsistent nature of global sanctions regimes are raising the bar for compliance officers.
Article
Reporting in Asia: cutting through complexity
The COVID-19 pandemic has highlighted the value of digitization and data transparency to allow the global investment community to make efficient, informed and competitive decisions.
Article
Real estate, F/X fund managers will escape carried interest caps
Many investment funds won't be hurt by limits on carried interest under final tax rules that exempt large sources of fund income, including real estate, natural resources, commodities and currencies.
News
ISDA IBOR fallbacks supplement, protocol come into effect
New fallbacks for derivatives linked to key IBORs came into effect on 25 January.
News
LIBOR’s end is a game changer for global finance
For more than three years, policymakers around the globe have been developing new benchmarks to replace LIBOR.
Article
Fixed income funds for FRTB: The final frontier
We catalog the main issues with modeling fixed income funds for FRTB capital, so that banks can better understand the specific challenges they face.
