What can we expect from the forthcoming changes to the taxation of hybrid financial instruments, ask David Harkness and David McCann (Clifford Chance)
For borrowers and lenders subject to FATCA withholding, maintaining FATCA grandfathering on a debt instrument may be critical to avoiding FATCA withholding tax, writes Reed Carey
David Boneham and Lara Okukenu look ahead to new frameworks sanctioned by FRS 100