Insights
LathamTECH in Focus: Cracking the Code: US Tech Expansion in Asia
FinCEN Proposes Regulations to Implement Whistleblower Program: 4 Key Takeaways
Data Center Insights — Leasing Data Centers in a Fast-Moving Market
Resource
The Latham FPI Guide
Updated guide includes the topics that are of most interest to foreign private issuers and their advisors when engaging in US capital markets transactions.
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.
On The Block
in relation to a company or an asset, a description of the fact it is known that the business/asset has been put up for sale by its owners
Canadian Wrapper
a Canadian disclosure document that is wrapped around (or stapled to the front of) the US Offering Memorandum or Prospectus. The Canadian Wrapper is required in certain instances where Canadian (or provincial) law requires certain statutory disclosure on the cover of the offering document for sales in Canada.
Novelty
a requirement for patentability. An invention cannot be patented if the claimed invention was patented, described in a Printed Publication, or in public use (see Prior Use), on sale (see Prior Sale) or otherwise available to the public before the effective Filing Date of the claimed invention. 35 U.S.C. § 102.
Helen of Troy
tax regulations which impose additional requirements for an Acquisition to be tax-free to shareholders of a US Target corporation where the Target is acquired by a non-US Acquirer corporation
Currency Swap
an agreement between parties to exchange Interest payments and/or principal amounts denominated in two different currencies. Entered into by a company for the purpose of Hedging foreign currency risk associated with the company’s operations. A US-based company with operations in Europe might use a Currency Swap to protect itself from fluctuations in the Euro-to-Dollar exchange rate.
In each episode of Connected With Latham, we discuss ideas, developments, and trends shaping the global economy.
SEC Clarifies the Application of the Securities Laws to Cryptoassets
The Interpretive Release supersedes prior Staff guidance on cryptoassets, establishing a five-part token taxonomy and formally recognizing that tokens can change their character as investment contracts.
FCA Confirms Approach to Motor Finance Redress
The FCA has made a number of changes to the proposed redress scheme in light of feedback received.
FDA Publishes Study on PFAS in Cosmetics
Long-awaited study highlights data gaps and stops short of making definitive safety determinations.
SEC and CFTC Sign Landmark Memorandum of Understanding on Regulatory Harmonization
Regulators establish a framework for coordinated oversight, joint product guidance, and aligned enforcement, with a particular focus on cryptoassets and emerging financial technologies.
FTC Reverts to “Old” HSR Form After Fifth Circuit Denial of FTC Stay Motion
The ruling impacts those with HSR filings expected to be submitted on or after March 19, 2026.
Financial Ombudsman Service Reset: Key Reforms on the Horizon
HM Treasury, the FCA, and the FOS have published next steps for reshaping the disputes handler, promising greater certainty for firms and a more streamlined complaints process.
Carbon Removals and Carbon Farming: Recent EU Developments
The European Commission has adopted a delegated act setting out certification methodologies for permanent carbon removals.
OCC Finalizes Rule on National Trust Bank Activities
The Rule provides critical regulatory clarity for entities seeking national trust bank charters to engage in digital asset activities.