Resource Listings

ESG, which stands for Environmental, Social and Governance, refers to a stance or an approach to projects, including financial investments.
In this article, this approach is applied to legal and regulatory framework and how it can impact a companies process when they create financial products. This resource was produced in May 2019.

Find an in-depth summary of doing business in Argentina in this article. In-house counsel will learn about investment vehicles, tax considerations, protections of intellectual property and more.

Understand the implications of the Brexit agreement of December 24, 2020 between the United Kingdom and the European Union.

This sample form provides a template for a financial disclosure between the Principal Investigator, each Co-Investigator, and each Sub-Investigator involved in the treatment or evaluation of research subjects in a study. The details of this form should be restructured to your specific situation as a result of legal consultation.

This checklist provides entities a comprehensive list and tips of components and terms to consider when drafting a vendor contract. This material should be tailored to your specific situation and legal questions through legal consultation.

The State of New York views withholding tax audits as a substantial revenue raiser, which is why the number of audits continues to increase every year. These audits involve complex and lengthy processes, including the review of an expansive list of documents focused on the most common areas of noncompliance.

In light of the news that 2020 has been an exciting year for Hong Kong’s asset and wealth management industry, this article provides an overview of the of a recent proposal issued by the Hong Kong government’s Financial Service and The Treasury Bureau. This proposal provides a framework and procedures involves in the redomiciling process of an offshore fund to Hong Kong.

On 8 February 2021, the Securities and Futures Commission (SFC) of Hong Kong (SFC) issues a consultation paper, which if successfully enacted as it was proposed, would have an impact on the way in which public offerings of equity and debt securities are made in Hong Kong. The following article provides an overview on the provisions of the consultation paper and the specific effects of its inaction.

In December 2020, the Financial Services and the Treasury Bureau (FSTB) of the government of Hong Kong issued a proposal to provide tax concession for interest distributed by eligible private equity funds which operate in Hong Kong. This proposal summarised and addressed comments and feedback from a prior response issued by the government of Hong Kong in August 2020. This article is a detailed submission on the August 2020 proposal.

New Zealand – in a world first – introduced a bill requiring companies in the financial sector to disclose the impact of climate change on their businesses and how they plan to manage climate-related risks and opportunities. This resource takes a look at how the climate impact disclosure bill could impact businesses based in Australia.

This resource provides an overview on the recently passed legislation by the Financial Services Royal Commission. The specific legislation is the Financial Sector Reform (Hayne Royal Commission Response) Bill 2020. In particular, this summary examines the differences between this Bill and previous legislation and how it affects insurers.

This article delves into the Consultation Conclusions on Proposed Enhancements to the Open-ended Fund Companies Regime (OFC) and Further Consultation on Customer Due Diligence Requirements, published by Hong Kong’s Securities and Futures Commission. Issued on 2 September 2020, the Consultation Conclusion, the Consultation Conclusion highlights different enhancements to be made to private OFCs.

This article goes into the details of a highly anticipated draft practical compliance guideline (PCG 2021/D3) released by the Australian Taxation Office (ATO). PCD 2021/D3 provided clarity on the two primary issues: (1) what are the reasonable enquiries required to demonstrate compliance with the imported hybrid mismatch rule (IHMR); and (2) the Australian Taxation Office’s approach to risk assessment for the application of the IMHR to taxpayer’s circumstances.

This article covers the new insolvency regime introduced in Australia on 1 January 2021. The changes in this new regime primarily impact businesses with liabilities of less than $1 million and will enable such companies to continue trading under the control of its directors while a debt restructuring plan is developed and voted on by creditors.

This article goes into the various matters that directors of a company should bear in mind if insolvency is on the horizon, “lest incurring personal liability if insolvency becomes inevitable.” Failure to bear these matters in mind and comply with standards and requirements could lead to disastrous results for company directors in Hong Kong.

Indian securities law has focused on regulating, holding accountable, and penalizing “promoters” because concentrated family-owned businesses have been the prevailing business model so far in India. This Quick Overview will explain changes made to the law and different concepts put for by a recently published consultation paper.

In this multi-jurisdictional guide, explore an overview of key legal issues, rules and developments regarding derivatives across a range of jurisdictions.

This article highlights the importance of protecting one’s FinTech products and innovations. One means of protecting FinTech innovations is through Intellectual Property (IP) laws. In particular, the IP laws of Hong Kong provide a variety of mechanisms to ensure the protection of FinTech products.

This article provides several mitigation measures that banks and other financial institutions could take in order to minimize the impact of any conflicts between foreign legislations on Hong Kong-related sanctions that have arisen due to the rise of geo-political risks.

This article delves into a joint statement that was issued by the Federal Crimes Enforcement Network (FinCEN) and federal banking regulators, which clarified the due diligence obligations of banks under the Bank Secrecy Act (BSA), examining some of the provisions within the BSA.

This article focuses on changes issued by the Australian Securities and Investments Commission (ASIC), pertaining to the requirements to report any breaches that should be reported to ASIC. The article also provides an overview of the changes, as well as comments for key takeaways.

This article from September 2020 provides an overview of 2020 regulatory developments, the impact of the coronavirus pandemic, and the growing importance of Environmental, Social and Governance (ESG) factors in asset management.

This article outlines some of the rules which govern the screening process by which the Australian government considers foreign investment proposals, which they do on a case-by-case basis to determine whether a particular proposal in contrary to Australia’s national interests (or national security). 

This article provides an introduction to the Australian FinTech landscape. In particular, the article considers recent significant developments to that landscape, which have increasingly become a defining feature of the Asia-Pacific’s economic and legal standing in the global context.

This article, titled Doing Business in Australia, is a complete guide for foreign investors who are looking to invest in Australia. The guide’s aim is to provide an introduction to Australian laws for overseas legal practitioners.

This article provides an overview of the European Commission’s draft Digital Operations Resilience Act (DORA), published in September 2020. DORA was developed to support the twin goals of developing digital finance while mitigated associated risks. The need for DORA came about as result of the unique risks regulators the world over are managing due to the financial industry’s increased digitization and reliance on technology.

In this multi-jurisdictional guide, explore an overview of key legal issues, rules and developments regarding alterantive investment funds across a range of jurisdictions.

In this multi-jurisdictional guide, explore an overview of key legal issues, rules and developments regarding pricing and reimbursements across a range of jurisdictions.