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Morgan Stanley has completed a Japanese conduit commercial mortgage-backed securitization, giving Allen & Overy's Tokyo-based US law practice its first completed deal.

Securitization specialists in the US are worried that recent proposals by the Financial Accounting Standards Board could damage the securitization market.

After aggressive European growth in 2002, Latham & Watkins is now focusing on its London capital markets practice with the hire of two senior lawyers and eight junior associates.

Clifford Chance has helped the UK Futures and Options Association (FOA) in its launch of revised guidelines on managing derivatives risk in the light of high-profile corporate collapses in recent months.

The SEC last month received support for its plans to tackle concerns over analysts when the Bond Market Association (TBMA) gave its backing to proposals covering fixed income research.

The regulator of Dubai's newly-established financial hub has awarded formal mandates to three law firms to develop the commerce centre's legal framework.

German banks are turning to a set of software tools to help them implement forthcoming Basel II banking regulations and International Accounting Standards (IAS).

The UK's market regulator is to develop a disclosure regime for short selling and is considering ways in which to set up a cost-efficient framework to measure this controversial practice.

More complex securitization structures have less chance of protecting investors from losses should the originator go bankrupt, a new survey reveals.

Some recent case law gives cause for concern regarding the tax deductibility in Belgium of expenses relating to put or call options on shares. This article will first briefly discuss the applicable principles and provisions as well as the case law. Subsequently, it will establish that the legal grounds of this case law are contestable and that it appears possible to circumvent this case law easily, so that expenses' relation to options on shares should still be tax deductible in Belgium. This article will not discuss the particular cases in which there can arise, in Belgium, such expenses with respect to options on shares.