Topic
Reporting Requirements
294 published works
Sustainability in Business
Authorities Providing Some Flexibility in Complying with CBAM Reporting Obligations
Within the current transitional period of the Carbon Border Adjustment Mechanism (CBAM) running until 31 December 2025, companies are facing various difficulties in their reporting obligations, including hurdles in gathering…
Global Regulation Tomorrow
ESMA consults on reporting requirements and governance expectations for some supervised entities
By Floortje Nagelkerke (NL), Simon Lovegrove (UK)
On 8 July 2024, the European Securities and Markets Authority (ESMA) issued a consultation on guidelines on the submission of periodic information to ESMA by benchmark administrators, credit rating agencies…
Nonprofit Law Prof Blog
Illinois DEI Reporting Requirement Draws Philanthropy Roundtable Condemnation
I offered some fist-shaking commentary a few weeks ago about a then-pending Illinois bill that would require bigger nonprofits to collect and disclose the race, ethnicity, gender, disability status, veteran…
School Law
CAS Legal Mailbag – 6/20/24
By Thomas B. Mooney, Natalia Sieira Millán
Originally appeared in the CAS Weekly Newsletter Dear Legal Mailbag: As we close out the school year, one of the teachers at my school told me about an incident last month…
Trade Compliance Resource Hub
OFAC to amend Reporting, Procedures and Penalties Regulations
By Michael Lowell, Lizbeth Rodriguez-Johnson, Paula Salamoun, Justin Angotti, Kirsten Lowell
On Friday, the Office of Foreign Assets Control (OFAC) published an interim final rule that will amend the Report, Procedures and Penalties Regulations, 31 C.F.R. Part 501, effective August 8,…
Future Focused
Ep. 26 – The CTA is Here to Stay: Reporting Requirements under the Corporate Transparency Act
By Michael T. Clear, Erin D. Nicholls
On this episode, Partners Michael Clear and Erin Nicholls review the requirements under the Corporate Transparency Act (“CTA”) now in effect. They discuss what exemptions are available to entities, who…
The D&O Diary
Guest Post: Insurance Implications of SEC and CFTC’s New Form PF Requirements
Form PF (here) is a reporting form that requires private fund advisers to report regulatory assets under management to the Financial Stability Oversight Council (FSOC). On February 8, 2024, the…
Global Regulation Tomorrow
Commission Implementing Regulation amending the ITS in Implementing Regulation (EU) No. 650/2014 as regards the information to be disclosed by NCAs in accordance with the CRD IV
By Simon Lovegrove (UK), Michael Born (DE)
On 8 March 2024, there was published in the Official Journal of the EU, Commission Implementing Regulation (EU) 2024/796 of 4 March 2024 amending the implementing technical standards (ITS) laid…
Overheard on the Block(chain)
Delay on Reporting Digital Asset Transactions
By Pallav Raghuvanshi, Shira Peleg
On Jan. 16, 2024, the U.S. Treasury Department and the Internal Revenue Service (IRS) announced the delay of the requirement for persons engaged in a trade or businesses to report…
Ascend With Winstead
The Corporate Transparency Act (Part 3): Reporting Requirements
By Andrew Rosell, Page Patrick, Darby Strickland Fries, Tyler Scattolini, Winstead, Winstead PC
On January 1, 2021, Congress enacted the Corporate Transparency Act (the “CTA”) as part of the Anti-Money Laundering Act of 2020 and its annual National Defense Authorization Act. The new…