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Introduction Une loi relative au reporting des initiatives de diversité, intitulée « Fair Investment Practices by Venture Capital Companies Act » (la « Loi »), a été adoptée en 2023 et, telle que modifiée en 2024, prévoyait initialement un… Read More

Introduction En mars 2026, la Securities and Exchange Commission des États‑Unis (« SEC ») et la Commodity Futures Trading Commission (« CFTC ») ont publié un cadre interprétatif coordonné (le « Cadre ») régissant une variét�… Read More

Introduction L’article 16(a) du Securities Exchange Act de 1934 des États-Unis (la « Loi ») impose aux administrateurs, dirigeants et personnes détenant plus de 10 % d’une catégorie de titres de capital enregistrés en vertu de l’article 1… Read More

The U.S. Securities Exchange Act requires persons owning more than 10% of any class of equity securities registered under Section 12 to disclose their holdings of, and transactions in the issuer’s equity securities by filing with the SEC. Read More

The Final Rule introduced transaction-based reporting requirements for in-scope transfers to legal entities or trusts of residential real property located within the United States. Read More

A diversity initiative reporting statute known as “The Fair Investment Practices by Venture Capital Companies Act” (the “Act”) was enacted in 2023 and, as amended in 2024, originally provided an effective date of 1 March 2026. Read More

In March 2026, the SEC and Commodity Futures Trading Commission issued a coordinated interpretive framework governing a variety of digital assets and their treatment under the federal securities and commodities regulatory regimes. Read More

Background and Purpose Earlier this year the US Internal Revenue Service (IRS) issued proposed and final regulations to clarify how income from cloud transactions should be treated for U.S. federal income tax purposes. These rules are intended to mod… Read More