After three years in a leading role in primary equity capital raising, Hong Kong’s equity markets retreated sharply in 2012. But with the successful closing of the IPOs of PICC Group and China Machinery Engineering in December, and the Hang Seng Index close to an 18-month high, the Hong Kong markets seem poised for positive momentum in 2013, say Christopher Betts and Alec Tracy of Skadden Arps Slate Meagher & Flom LLP.
Under the Foreign Account Tax Compliance Act, U.S. companies will have to withhold 30 percent of payments to foreign companies from U.S. sources under agreements signed after 2013, even in cases where there would not otherwise be any withholding tax. From the standpoint of a U.S. developer, the focus should be on trying to get a foreign lender — such as a foreign bank, private equity fund or insurance company — or other payee to provide proof that it is exempted from FATCA withholding, say Kelly Kogan and John Marciano of Chadbourne & Parke LLP.
The New Year is still in its infancy, and there is no better time to craft a list of professional resolutions. To ease into the process, consider seven easy steps for super-charging your marketing and communications efforts in 2013, says Michael Bond of Blattel Communications.
Recent regulatory inquiries, coupled with the ongoing trend of investors shifting more of their assets to private equity funds, suggest that we will see increased scrutiny of the PE industry in the coming years. As such, PE firms will begin to feel pressure to develop or refine compliance plans for their own firms as well as any acquired companies, and will need to provide assurance that the requirements of anti-bribery, privacy and other applicable laws are being heeded, says Kenneth Yormark of Navigant.Consulting Inc.
Bruce Karpati, chief of the U.S. Securities and Exchange Commission Enforcement Division's Asset Management Unit, recently offered remarks at the Private Equity International Conference in New York. While his comments do not represent a departure from the SEC's previously stated positions related to the private equity industry, his words do signal an increased focus on the industry, say attorneys with Goodwin Procter LLP.
The German Federal Court of Justice decision regarding the third tranche of the government's privatization of Deutsche Telekom is one of the most disputed court decisions affecting capital markets transactions in Germany in recent years. In connection with secondary share placements in Germany, selling shareholders — e.g., private equity firms — will need to evaluate their options for managing the prospectus liability risk on a case-by-case basis, say Dr. Stephan Hutter and Dr. Katja Kaulamo of Skadden Arps Slate Meagher & Flom LLP.
Careful vetting of relative tax benefits and costs has generally been key in a private equity firm’s decision whether to request a section 338(h)(10) election in the acquisition of a U.S. subsidiary from a U.S. tax group. But the decision rarely offers much room for creativity. Recent IRS guidance confirms that more innovative approaches can be used to maximize the tax benefits on exit, say David Schnabel and Erin Cleary of Debevoise & Plimpton LLP.
As a general rule, the use of mined data does not violate legal requirements. However, the fast-growing data-mining industry is raising concern among federal regulators and policy makers. A hedge fund or other financial services firm that uses data-mined information should establish controls and surveillance to address potential insider trading, privacy and other risks, say Henry Massey and Megan Tlusty of Day Pitney LLP.
As Europe’s commercial real estate debt market enters its sixth year of “credit crunch” disruption, it is increasingly clear that traditional bank lending will not be able to meet the demand for new finance. Meanwhile, the market for high-yield debt has seen considerable growth, making high-yield bond issues an increasingly attractive source of funding to the debt-starved European real estate industry, say attorneys with Paul Hastings LLP.
As a result of significant changes to the regulatory regime for commodity pool operators and commodity trading advisers in 2012, various types of collective investment vehicles that previously were not regulated by the U.S. Commodity Futures Trading Commission, and their operators and advisers, became subject to CFTC oversight as of Jan. 1, 2013. We anticipate additional significant developments for the CPO and CTA regulatory regimes with respect to seven areas in particular, say attorneys with Sutherland Asbill & Brennan LLP.