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Investment Fund Regulatory and Tax developments in selected jurisdictions

Following the vote of the EU Parliament plenary session of 11 November 2010, and without formally waiting for the entry into force of the Directive expected for mid-2011, work on the implementation phase has started. This work will span more than two years, and will consist of two main pillars: Member States will draft their implementing legislation while the Commission and ESMA (former CESR)6 will work on so-called “Level 2” measures or technical and regulatory guidelines for implementation. Following a provisional request for assistance from the Commission, CESR/ESMA issued a call for evidence on implementing measures on the AIFM Directive on 3. | FUND NEWS January 2013 cutting through complexity Investment Fund Regulatory and Tax developments in selected jurisdictions Issue 99 - Regulatory and Tax Developments in January 2013 Regulatory News European Union Commission adopts regulatory and implementing technical standards for the Regulation on OTC derivatives central counterparties and trade repositories On 19 December 2012 the European Commission adopted nine regulatory and implementing technical standards to complement the obligations defined under the Regulation on OTC derivatives central counterparties CCPs and trade repositories. They were developed by the European Supervisory Authorities and have been endorsed by the European Commission without modification. The adoption of these technical standards finalises requirements for the mandatory clearing and reporting of transactions. The full texts of the standards are available via the following web link Regulatory Content European Union Regulatory implementing technical standards for OTC derivatives CCPs trade repositories Page 1 ESMA Q A Short selling and certain aspects of credit default swaps Page 2 Tougher credit rating rules voted by European Parliament Page 2 ESMA approves co-operation agreement with Brazilian regulator Page 2 Luxembourg New status for Advisers of UCIs and SIFs Page 3 Circular 13 557 on EMIR Page 3 CSSF Anti-money laundering Regulation 12-02 Page 4 UK Progress in transposing the AIFMD into UK law Page 5 International IOSCO Suitability rules for distribution of Complex Financial Products Page 6 Tax Content European Union Council agreement on enhanced cooperation for FTT Page 7 Belgium Modification of exit tax regime increase in interest WHT Page 7 Germany Draft Investment Tax Act Page 8 UK HMRC draft guidance on Unauthorised Unit Trusts Page 9 USA FATCA Final Regulations released Page 10 Fund News - January 2013 ESMA Q A on Implementation of the Regulation on short selling and certain aspects of credit default swaps On 30 January .