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More disclosure for hedge funds is on its way, while ETFs can expect more scrutiny on collateral and securities lending

In a generic legal advice memorandum (GLAM), released at the end of last year, the IRS concluded that payments by a domestic depositary institution (DI) to or on behalf of a foreign corporation for expenses of a sponsored American Depository Receipts (ADR) program are includible in the foreign corporation's gross income and are subject to US federal withholding tax.

The Spanish Parliament is dealing with a preliminary draft of the amendment to the Insolvency Act. Therefore, although it is not yet a definitive and fully effective regulation, it clearly anticipates some significant aspects which are very likely to be approved in its current terms and which will impact positively restructurings in Spain. For instance, it will favour out-of-court restructurings by providing new restructuring alternatives for the different players in the current Spanish restructuring market.

The AT&T Mobility v Concepcion decision will have a significant effect on enforceability of arbitration agreements with class action waivers

US regulatory authorities have stepped up scrutiny of Chinese reverse merger companies

The Australian Securitisation Forum is aiming high with its new standards for residential mortgage-backed securities

Regulators may allow domestic companies to place shares abroad to expand access to capital

A new legal agreement for repurchase transactions aims to provide stability in the repo market in Europe – and beyond

Ex-Linklaters partners join Ashurst's finance team in London

The Reserve Bank of India's (RBI) new guidelines will allow for greater corporate transparency and disclosure according to one Indian derivatives specialist.