Insights
Fraud’s Next Frontier: Assessing and Mitigating Tariff and Customs Fraud Risks in the New Policy and Enforcement Landscape
EU Sustainability: State of Play — European Green Deal, Omnibus, and Corporate Sustainability Regulation
LathamTECH in Focus: Will Tokenized Equity Transform Capital Markets?
Report
One Big Beautiful Bill: Key Business and Investment Impacts
The Act makes permanent many expiring TCJA provisions and changes key features of US tax law applicable to businesses and investments.
Latham in Focus Video Series
The Book of Jargon Series – Word of the Day®
The Book of Jargon® is a series of practice area and industry-specific glossaries published by Latham & Watkins.
Obligor
The collective name for Borrowers and Guarantors.
Raiden Network
technology that allows near-instant and low-fee transactions of Cryptocurrency using Ethereum’s technology.
Tax Shield
the inverse of the ratio of taxable income to cash distributions, expressed as a percentage. The higher the percentage, the lesser the amount of a cash distribution will be currently taxable to an MLP Unitholder.
Data Map
a representation of an entity or organization’s sources of ESI and data systems. At the start of a litigation or investigation, it is often helpful to gain a full picture of an entity or organization’s Data Map.
Par/Par Value
in Bond land, Par Value is the stated value or face value of a Bond. So if a $1,000 Bond is redeemed at Par, it is redeemed for the full $1,000 (plus accrued Interest up to the redemption date). Bonds are said to be redeemed “above Par” or “below Par” if redeemed for more or less (as applicable) than their Par Value. The term is also used in loan world to describe the stated principal amount of a loan.
In each episode of Connected With Latham, we discuss ideas, developments, and trends shaping the global economy.
CJEU Confirms Personal Data as a Relative Concept
The CJEU rules that personal data can be pseudonymous in the hands of one party and anonymous in the hands of another.
SEC and CFTC Announce Harmonization Initiative and New Crypto Developments
The agencies pledge to “usher in a new era of innovation” through a collaboration on rules and exemptions that aims to provide digital asset markets with clarity.
EU-US Data Privacy Framework on Personal Data Transfers Survives Legal Challenge
EU General Court confirms United States ensured an adequate level of protection for EU personal data transfers to the US.
FDIC Issues Proposal on Signage and Advertising Requirements
The FDIC seeks to avoid overburdening financial services providers with regulations regarding its logo after assessing market feedback and implementation issues.
What Lies Ahead for Advanced Plastics Recycling Industry After EPA Withdrawal of Proposed TSCA SNURs?
The proposed rules would have triggered EPA risk reviews and restrictions on the industry.
SEC Staff Clarifies That Liquid Staking Activities Do Not Implicate US Federal Securities Laws
The Staff provides the market with additional crypto clarity, holding that liquid staking does not qualify as a security under the Howey test.
UK Supreme Court Hands Down Combined Judgment Affecting Consumer Finance Sector
The judgment brings clarity regarding the fiduciary duty and unfair relationships. The consumer finance sector now awaits the FCA’s plans for a new redress scheme covering commission arrangements.
The End of the “Shareholder Rule” Exception to Legal Advice Privilege
Landmark decision means companies can assert legal advice privilege against their shareholders in litigation before the English courts.