In the first blog of this Briefing Series, it was noted that AEOI Phase 1 commenced with the introduction of ‘The Foreign Account Tax Compliance Act’ (FATCA) by the United States (US) in 2010 (U.S.

Nasdaq has proposed to modify some of its corporate governance rules—specifically Rules 5605, 5615 and 5810—to modify the phase-in schedules for the independent director and committee requirements in ...

The requirements affected by the Phase 4 proposals are mostly unique to the Investment Dealer and Partially Consolidated Rules (“IDPC Rules”) and Mutual Fund Dealer Rules (“MFD Rules”), respectively.