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This week’s primer looks at why stress testing is necessary in the US banking sector, and where it stands today

Shareholders are faced with ever-expanding levels of information. Focusing on the data that is material to investors could be the solution

Broker-dealers have spoken candidly and exclusively about the transformative rule

Bond issuances in the Latam nation are rising, but investor confidence needs a further boost

It has been more than three decades since the enactment of the law that regulates the Fideicomiso. The Fideicomiso, in general terms, is the legal act whereby a settlor transfers assets to a fiduciary (trustee) that agrees to manage those assets under the provisions established in the Fideicomiso instrument (trust), for the benefit of a beneficiary, which could be the settlor itself.

A shareholder's interest in a limited liability company is expressed as a membership interest in an amount determined by its capital contribution. A capital contribution (cash or in kind) is understood to be a shareholder's investment in the company, and it becomes the property of the company. Except where capital is reduced when certain legal conditions are met, a shareholder is not entitled to seek return of its capital contribution unless the shareholder is terminating its participation in the company.

In Australia, PINSENT MASONS has launched a new operation in Perth through the hire of four partners from Norton Rose Fulbright. The firm originally opened in the country in 2015.

This is a continuation of the update in last month's briefing. The exchange of information by the Macau SAR under Law 5/2017 – which established the new regime for the exchange of information with foreign entities on tax matters – may also occur upon a request being received from a foreign country which is a contracting party to an international agreement or convention on double taxation or on prevention of tax evasion. This is, however, subject to reciprocity: the Macau SAR will only process requests received from countries that would admit a similar request if made by the Macau SAR.

Bankers need lessons in Mifid II compliance

The PRC is racing to regulate token sales