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EU Securitisation Regulation: good news for Cayman SSPEs

As the EU removes the Cayman Islands from the EU AML/CFT blacklist with effect from 7 February 2024, concerns and barriers for EU sell- and buy-side parties on securitisations involving Cayman SSPEs fall away....more

What does Pillar Two mean for structured finance?

Born of the OECD’s base erosion and profit shifting (BEPS) project, the Pillar Two rules introduce a global minimum corporate tax rate of 15% on multinationals of a certain size. The reforms reflect the outcome of an...more

The wait is over – the final EU recast risk retention rules will enter into force on 7 November 2023

EU Securitisation Regulation – the long-awaited final text of the recast risk retention regulatory technical standards (RTS) has been published in the Official Journal on 18 October 2023 and will enter into force on 7...more

EU recast risk retention rules are one step closer to being finalised

EU Securitisation Regulation – EBA final advice on the revised draft recast risk retention RTS adopted by the European Commission. In May 2022 we shared with you some of our thoughts on the European Banking Authority...more

EU Securitisation Regulation: EBA final report on the draft amending RTS on homogeneity standards for STS securitisations...

In February 2023, the European Banking Authority published its final report on the draft amending regulatory technical standards (the draft RTS) relating to the homogeneity requirements for simple, transparent and...more

Temporary recognition of EU STS is being extended until the end of 2024

There are some good news for the temporary recognition of the EU "simple, transparent and standardised" (STS) securitisations in the UK, as the draft regulations published on 5 July 2022 seek to extend this temporary...more

EU Securitisation Regulation – The end of tax notification obligation for European investors in Australian securitisations

On 5 October 2021, some good news for the Australian securitisation market came from the EU following a decision by the Council (linked here) to recognise that Australia has implemented all the necessary tax reforms (in...more

PRA policy statement published on the revised EU securitisation framework and significant risk transfer

The PRA’s policy relating to the implementation of the Securitisation Regulation is relevant to PRA-authorised firms subject to the CRR and Capital Requirements Directive IV (together CRR firms) and PRA-authorised Solvency II...more

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