Insights
The CLARITY Act, Treasury Companies, and the (Digital) Commodity Pool
A “Golden Age” of Data Center Dominance
Healthcare & Life Sciences: Drug Pricing Digest — Number 51
Resource
Demystifying Spinoffs: Complex “IPOs” With a Sophisticated Tax Overlay
Key considerations when spinning off a business segment or division.
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.
Bullet (Maturity)
when the entire principal of a Bond or Term Loan is due and payable on the Maturity Date (i.e., there is little or no Amortization prior to Maturity). Bullet (Maturity) is also known as a Balloon Payment.
Salam
an Islamic finance term meaning a Shari’ah-compliant forward contract (i.e., a forward contract structured to avoid the Gharar or Maisir in a conventional forward contract).
Boolean Search
a search conducted in databases using keywords and connectors (e.g., “and,” “or,” “not”) to include or exclude terms from search results.
Peak Shaving
when a business customer uses its own on-site generator during On-Peak periods to avoid being charged premium utility rates.
Organic Growth Capital Expenditures
investments used in the process of business expansion to increase operating capacity or operating income through the construction and development of new assets, as opposed to mergers and acquisitions
In each episode of Connected With Latham, we discuss ideas, developments, and trends shaping the global economy.
UK Adequacy Holds Firm Under New Data (Use and Access) Act 2025
The DUAA introduces several reforms to UK data protection law, but their implications are relatively limited in practice.
One Big Beautiful Bill Introduces Major Changes to Federal Tax Law
The Trump administration scrapped the “revenge tax” but has extended the implementation of additional tariffs on more than 50 countries until August 1.
Banking Agencies Issue Joint Statement on Risk-Management Considerations for Cryptoasset Safekeeping
Banking organizations safekeeping digital assets for customers must do so in a safe and sound manner and in compliance with applicable laws and regulations.
Cybersecurity Regulation in Flux as Trump Administration Focuses on Evolving Foreign and Tech Threats
The administration has signaled a potential softening of cyber regulation for domestic entities, with increasing focus on national security priorities and preparing for the future.
Digitisation Taskforce Unveils the End of Paper Share Certificates
Final report recommends the digitisation of UK shareholdings through a fully intermediated system of shareholding, with an interim phase of digitised share registers.
SEC Staff Clarifies Disclosure Expectations for Crypto Asset Exchange-Traded Products
The Staff highlighted disclosure-related observations and issues identified during reviews of digital asset ETP filings.
Banking Regulators Propose to Ease Enhanced Supplementary Leverage Ratio for Large US Banks
The proposal aims to free up large bank balance sheets and promote US Treasury market intermediation, which the current regulations may hinder.
FCA Sets Out Next Steps on Its Approach to Non-Financial Misconduct
The regulator is re-evaluating whether to introduce new guidance to assist firms in this challenging area.
A Giant LEAP Forward: Hong Kong Consults on Crypto Dealing and Custody
Government plans to supercharge the digital assets industry, with crypto dealing and custody regimes the icing on the cake for a holistic regulatory framework.