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SBA announces proposed reforms to SBIC program – new Accrual SBIC for growth equity funds

The U.S. Small Business Administration (SBA) proposed wide-ranging revisions to the regulations governing the small business investment company (SBIC) program on Tuesday, October 18, 2022....

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Setting up an impact fund

Impact investing is increasingly popular, but what qualifies as an impact investment? How can we quantify our impact? Together with Time Partners, we have contributed to IQ-EQ's...

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ESG Update – Recent developments in the area of financial sustainability regulation

This publication provides an overview of the latest developments in the area of financial sustainability regulation, in particular on the German Federal Financial Supervisory...

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U.S. tax alert: Inflation Reduction Act, CHIPS Act & Private Capital

On August 16th, President Biden signed the Inflation Reduction Act of 2022 (H.R. 5376) into law (the “IRA”). Among the most significant provisions in the bill are extensions and ...

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Tightening the liability of collective entities - new government plans

The government recently presented the assumptions of the amendment to the Act on the Liability of Collective Entities for Criminal Offences. This is an act that imposes liability on...

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Joint SEC-CFTC proposal would overhaul Form PF reporting

The U.S. Securities and Exchange Commission (SEC) and the Commodity Futures Trading Commission (CFTC) proposed joint amendments to Form PF, a confidential reporting form required of certain ...

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ATAD 3 or the importance of adequate substance

At its dawn, the ATAD 3 Proposal and its adverse tax consequences were considered by some as the demise of international investment and holding structures. Others pointed out the...

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Talking about a revolution: making ESG securitisations mainstream

This article, which was first published in Butterworth's Journal of International Banking and Financial Law in June 2022, considers the constraints hampering environmental, social and...

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eRIIS, a CSSF web platform for filings under the transparency law and the market abuse regulation

The Commission de Surveillance du Secteur Financier (CSSF) has launched a new web platform called eRIIS which stands for electronic Reporting of Information concerning Issuers of Securities ...

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