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A recent decision of the US Court of Appeals for the Second Circuit has refused to impose liability under § 10(b) of the Securities Exchange Act of 1934 on foreign (non-US) defendants for losses incurred by the plaintiffs in securities-based swap agreements based on the price movements of foreign securities: Parkcentral Global Hub Limited v Porsche Automobile Holdings, SE, 11-397-CV (2d Cir NY Aug 15, 2014). Although the swap agreements were US-based, the defendants were not parties to those transactions, the underlying securities were traded on overseas exchanges and the alleged fraud took place abroad. This decision clarifies how the courts should apply the Supreme Court's seminal decision in Morrison v National Australia Bank (see post) and further limits the extraterritorial application of § 10(b) in private civil actions. Click here to read our New York e-bulletin on the decision.

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