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Jones Day

Amending the CSRD and CS3D: EU's New Proposed Changes Would Fix Legal Loopholes

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The EU ESG rules are undergoing extensive revision as part of the EU's “Omnibus” process that began with the European Commission's release in February 2025 of a set of amendments and has already resulted so far in a two-year...more

White & Case LLP

DAC6 reporting delay proposed by EU Commission due to COVID-19

White & Case LLP on

DAC6 summary - Council Directive 2018/822 – known as DAC6 – is the sixth amendment to the EU Directive on Administrative Cooperation 2011/16/EU. DAC6 is aimed at providing the tax authorities with a “warning system” in...more

Orrick - Finance 20/20

ESMA Publishes Final Report on Reporting to Trade Repositories Under EMIR

Orrick - Finance 20/20 on

On August 8, the European Securities and Markets Authority (ESMA) published its final report to the European Commission proposing that the start date for reporting exchange traded derivatives to trade repositories be...more

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