Publications

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Section 871(m) regulations webinar: Withholding on dividend equivalents

The new regulations under section 871(m) of the Internal Revenue Code, concerning the imposition of US federal... February 10 2014

How do the final FATCA regulations affect asset managers?

This Newsbrief highlights key areas for consideration for asset managers (including notable changes from the proposed FATCA... February 1 2013

FATCA for Irish financial institutions

The Chargé d’affaires at the US Embassy in Ireland and the Minister for Finance of Ireland signed an intergovernmental agreement... February 1 2013

How do the final FATCA regulations impact insurers?

This Newsbrief describes the most notable differences between the proposed and final FATCA regulations that will impact insurers. January 18 2013

Final Foreign Account Tax Compliance Act (FATCA) regulations issued: Let the compliance begin

This Newsbrief describes at a high-level some of the notable distinctions between the proposed and final FATCA regulations as well... January 18 2013

Basel III and beyond: Revised Liquidity Coverage Ratio

This PwC commentary summarises the key changes to the Basel Committee on Banking Supervision's finalised standard on the Liquidity... January 1 2013

HMRC issues Draft Guidance Notes - Implementation of International Tax Compliance Regulations 2013 (US)

This Newsbrief provides an overview of the key clarifications and gaps and includes an appendix with detailed analysis of the UK... January 1 2013

United States and Ireland sign a bilateral FATCA Intergovernmental Agreement

This Global IRW Newsbrief provides an overview of the United States and Ireland FATCA intergovernmental agreement signed on... January 1 2013

FATCA IGA update: How the Mexico and Denmark agreements compare to the model

The US Department of Treasury signed intergovernmental agreements (IGAs) with Mexico and with Denmark. December 1 2012

HM Treasury and HMRC release details outlining the implementation of FATCA in the UK

HM Treasury and HMRC released the draft International Tax Compliance (United States of America) Regulations 2013 (“UK Draft... December 1 2012

IRS Chief Counsel issues memorandum regarding a withholding agent's ability to rely on e-mailed or faxed Forms W-8

The informal written guidance describes the conditions necessary for a withholding agent to rely on a Form W-8 that is received... December 1 2012

European financial regulation updates: Including updates on short selling, Basel III and the new UK regulatory structure

The Basel Committee published its Report to G20 Finance Ministers and Central Bank Governors on Basel III implementation on 31... November 5 2012

Treasury releases second model agreement for implementing FATCA

In this Newsbrief we analyze the key differences between Models 1 and 2 of the intergovernmental agreement for implementing FATCA. November 1 2012

FATCA and KYC: Similar yet different

This whitepaper highlights four key challenges that Anti-money-laundering (AML) and "Know Your Customer" (KYC) professionals... November 1 2012

Money market reform in flux: Reading the tea leaves on money market fund regulation

The mutual fund industry, securities regulators, the Department of the Treasury and banking regulators are engaged in a... October 5 2012

IRS extends effective dates for certain provisions of FATCA and modifies a number of key concepts

The IRS and US Treasury received numerous comments on the practical issues related to the phased implementation timeline in the... October 5 2012

The creation and usage of Legal Entity Identifiers (LEIs)

Global regulators have recognized that the consistent identification of clients and counterparties must be a key foundational... September 5 2012

European financial regulation updates: Including updates on OTC Derivatives, the Financial Conglomerate Directive and short selling

ESRB advises on the use of OTC Derivatives for non-financial firms and Collateral in EMIR; ESAs consult on calculating capital at... September 5 2012

The United States and the United Kingdom sign the first bilateral FATCA intergovernmental agreement

The US Treasury Department and UK's HM Treasury announce signing of the first intergovernmental agreement under FATCA which the UK... September 5 2012

HMRC guidelines on new UK-US FATCA agreement provide insights and invite comments

Following the release of the UK-US intergovernmental agreement (IGA), HM's Revenue and Customs subsequently released implementing... September 5 2012

The IRS released another preliminary draft Form W-8

On August 14, 2012, the Internal Revenue Service (IRS) released a preliminary draft Form W-8IMY, Certificate of Foreign... August 5 2012

Global IRW Newsbriefs: Round 3 of FATCA guidance

On July 14, 2011, the (IRS) issued Notice 2011-53 which pushes back slightly the timelines for Foreign Financial Institutions... July 11 2012

US Basel III Regulatory Capital Regime and Market Risk Final Rule

In a long-anticipated but not eagerly-awaited action, the three federal banking agencies released three notices of proposed... July 5 2012

Treasury releases model intergovernmental agreement for implementing FATCA

This report provides a summary, and in-depth analysis and observations at a detailed level to compare and contrast the Model... July 5 2012

FATCA Insights: Observations on latest guidance - Notice 2011 - 34

Notice 2011-34 provides guidance in response to certain priority concerns following the release of the initial Notice 2010-60 in... June 29 2012

Global IRW Newsbriefs: US issues joint statements with Japan and Switzerland

On February 8, 2012, a Joint Statement was released by the governments of the United States, France, Germany, Italy, Spain and the... June 25 2012

SIFI standards: Single counterparty exposure limits

In this A Closer Look, we review and analyze the Federal Reserve Board's new standards for systemically important financial... April 17 2012

Being better informed: financial regulatory, accounting and audit bulletin - March 2012

We take a closer look at the impact of FATCA on non-US institutions. FATCA will come into force at the turn of the year and will... March 5 2012

FATCA: Detailed Overview of the proposed regulations

On 27 October 2009, members of the U.S. Senate Finance Committee and the U.S. Ways and Means Committee unveiled FATCA, a... February 28 2012

FATCA: What are the likely impacts of the proposed regulations for Asset Managers?

On 8 February, 2012, the long-awaited proposed FATCA regulations were issued. The proposed regulations provide much needed... February 15 2012

Global IRW Newsbriefs: Long-awaited proposed FATCA regulations issued

On February 8, 2012, the Department of Treasury and the IRS issued the proposed regulations providing guidance for foreign... February 9 2012

The Road to Swap Dealer Registration: Preparing for Swap Dealer Registration Under the Dodd-Frank Act

The transition to registered swap dealer status for OTC market participants under Dodd-Frank will impact systems, policies and procedures. January 5 2012

Securing your access: OTC derivatives and central clearing

Securing access to clearing services is more than just a procurement exercise. PwC expertise and insight can help you achieve the... January 5 2012

The Road to Swap Dealer Registration: Preparing for Swap Dealer Registration Under the Dodd-Frank Act

The transition to registered swap dealer status for OTC market participants under Dodd-Frank will impact systems, policies and procedures. January 5 2012

The Volcker Rule Proposal: Regulators Propose Restrictions on "Covered Funds"

This A Closer Look describes the proposed prohibition on banking entities’ sponsoring, investing in, or having certain... December 7 2011

The FSOC SIFI Designation Proposal for Nonbank Financial Companies

The FSOC SIFI Designation Proposal for Nonbank Financial Companies December 2 2011

Basel III and Beyond: Systemically Important Financial Institutions (SIFIs)

This PwC publication examines a new framework ― endorsed by the G-20 during the November 2011 Cannes Summit ― designed to reduce... November 18 2011

Basel III and beyond: The trillion dollar question

Bail-in capital is central to the design of Basel III. Basel III and CRDIV, which will have the force of law, require all new... November 1 2011

It's Harder Than You Think: The New Reality for Managing Risk and Valuation of OTC Derivatives

The changing landscape in the over-the-counter (OTC) derivatives market with respect to valuation, capital requirements, and... October 7 2011

The Volcker Rule Proposal: A focus on proprietary trading

The Proposed Volcker Rule constructs the most far-reaching regulatory prohibition in US financial history by prohibiting... October 4 2011

Basel 2.5 - Securitisation

APRA's discussion paper, released on 6 September 2011, focuses on reforms aimed at strengthening the capital framework for all... September 27 2011

Basel III - Capital Reforms

APRA's discussion paper, released on 6 September 2011, focuses on reforms aimed at strengthening the capital framework for all... September 16 2011

Unfinished Business: Dodd-Frank - Entering Year Two

This A Closer Look reviews what has been accomplished under the first year of Dodd-Frank and analyzes what is yet to come. September 6 2011

SEC Investment Adviser Registration

SEC Investment Adviser Registration July 28 2011

Derivatives for Nonfinancial Companies

This A Closer Look focuses on the potential impact of the new derivatives market reform for companies outside the financial... July 26 2011

Whistleblower Program

On May 25, 2011, the SEC adopted final rules to implement a whistleblower program as established by the Dodd-Frank Act. July 22 2011

Swap Data Reporting

In an effort to increase transparency and integrity in the derivatives markets, proposed Dodd-Frank regulations will require... June 22 2011

Basel III - Liquidity Risk

The global financial crisis proved that sufficient capital is not enough to ensure a bank's survival. During times of stress,... June 10 2011

Advisers to Private Equity Funds

This A Closer Look describes the impact of Dodd-Frank on private equity advisers and looks into some of the particular issues they’ll face. May 9 2011

IRS Notice 2011-34 Foreign Account Tax Compliance Act (FATCA)

On March 18, 2010, the Hiring Incentives to Restore Employment Act of 2010, was enacted into law. Section 501(a), Chapter 4,... April 24 2011

Global IRW Newsbriefs: Round 2 of FATCA guidance: IRS Notice 2011-34

On April 8, 2011, the Internal Revenue Service (IRS) issued Notice 2011-34 which provides supplemental guidance on the... April 11 2011

Incentive-Based Compensation Requirements for Certain Firms

This A Closer Look provides a description of the incentive-based compensation restrictions and describes the proposed rule and its... April 10 2011

Reporting by Private Fund Advisers on Form PF

The SEC and the CFTC recently proposed a new rule that would require registered investment advisers to private funds to file new... March 25 2011

Human Capital

This A Closer Look will look at the impact of Dodd-Frank to an organization and its human capital. March 8 2011

Global IRW Newsbriefs: Understanding the preliminary guidance and request for comments regarding the implementation of FATCA

On August 27, 2010, the IRS issued Notice 2010-60 which provides the highly-anticipated initial insights into how the U.S.... September 10 2010