News & Analysis as of September 8, 2025

Regulatory Requirements

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The European Union is an economic and political partnership comprised of 27 nations within the Eurozone. The EU was established in 1948 to promote stability and cooperation among member states in the aftermath of WWII. The EU maintains a common currency as well as several intranational institutions, including the European Parliament and the European Commission. less -

PSD3 Impacts - September 2025

Hogan Lovells on 9/5/2025

1. Introduction - Given the sea change of PSD2, one might expect the prospect of the proposed PSD3 and PSR to have PSPs groaning at the thought of yet more root and branch reg change projects. However, whilst the proposals...more

Payments: European Court of Justice (ECJ) rules on PSP liability for unauthorised transactions and late PSU notification

Hogan Lovells on 8/28/2025

The ECJ has confirmed that a payment service user (PSU) is deprived of the right to reimbursement for an unauthorised transaction under PSD1 if: they fail to notify without undue delay upon becoming aware of it; or...more

Amount B or not to be? The OECD’s Pillar One Amount B report

A&O Shearman on 3/1/2024

The application of the arm's length principle (ALP) is not always easy or free from conflict between taxpayers and tax authorities and this is especially true for countries with low resources and limited reliable sources of...more

Tech Tax – Looking Forward to 2020

Hogan Lovells on 2/6/2020

Following-up from our previous blogs on Tech Tax, we thought it would be useful to take a whirlwind tour of what to expect in tax and transfer pricing related topics in 2020. But for those that are curious, why are such...more

Legal Update: regulatory technical standards on homogeneity for STS transactions published in official journal

Mayer Brown on 12/9/2019

The EU has, on 6 November 2019, published in the Official Journal a delegated regulation (the “Delegated Regulation”) supplementing the EU Securitisation Regulation (the “Securitisation Regulation”) with regard to regulatory...more

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