EU-wide
Articles tagged EU-wide — pan-European regimes: CESOP, CRS, FATCA, DAC7/8, AnaCredit, Instant Payments, MiCA, DORA, AMLA.
XBRL taxonomy — what it is and why filings fail
XBRL taxonomy in supervisory reporting: what a taxonomy fixes, how it relates to the data point model, and the version mismatches that…
Supervisory reporting — the anatomy of a return
Supervisory reporting explained: how a return is built from a framework release, why statistical and prudential reporting differ, and what a release…
Reporting agent — who actually owes the return
Reporting agent in EU statistical reporting: the AnaCredit definition, how it differs from the observed agent, and why foreign branches report separately.
Reliance vs outsourcing — two different AML routes
Reliance vs outsourcing under AMLR: Articles 48-49 against Article 18, the six tasks you can never outsource, and the five-working-day information rule.
Correspondent relationship — the five extra duties
Correspondent relationships under AMLR Articles 36 to 39: the five enhanced measures, payable-through accounts, and the shell institution prohibition.
Customer risk profile — the decision you cannot delegate
The customer risk profile in EU AML law: what it is for, how it drives monitoring and refresh cycles, and why the…
Designated payment system — what designation means
Designated payment system under Directive 98/26/EC: the three-participant test, ESMA notification, who counts as an institution, and the PSD2 carve-out.
Settlement finality — what the directive actually does
Settlement finality under Directive 98/26/EC: the three moments, and why PIs and EMIs became SFD "institutions" able to join designated systems in…
Agent vs distributor — the line EMIs keep crossing
Agent vs distributor: PSD2 Article 19 agents, EMD2 Article 3(4) distributors, and the rule that an EMI may never issue electronic money…
Payment account — the PSD2 definition and its edges
Payment account under PSD2 Article 4(12): the two-part definition, why the label on the product does not decide it, and what turns…