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Results: 1-10 of 281

C Corps v. S Corps

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • June 9 2013

Suppose you've decided that you want to form your new business as a corporation (not an LLC), and you are trying to figure out if it should be an S

Incorporating an LLC

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • June 10 2013

It is not uncommon for founders to start their companies as LLCs and then want to or need to incorporate or convert to a corporation later

The FTB’s “doing business” trap for foreign LLCs with California managers, members or agents

  • Allen Matkins Leck Gamble Mallory & Natsis LLP
  • -
  • USA
  • -
  • April 8 2013

According to the California Franchise Tax Board, a limited liability company classified as a partnership must do all of the following: File Form

Venture funds: don’t fear the LLC

  • McDermott Will & Emery
  • -
  • USA
  • -
  • April 15 2013

It has long been the case that venture funds (classified as partnerships for tax purposes) have insisted that limited liability companies (LLCs

How the Health Care Act affects the taxation of loan-out corporations

  • Venable LLP
  • -
  • USA
  • -
  • May 10 2013

THE USE OF LOAN-OUT CORPORATIONS is prevalent in the entertainment industry. Some advisers prefer to use a C corporation as the loan-out corporation

CRA considers US LLC and Canadian branch tax

  • Thorsteinssons LLP
  • -
  • Canada, USA
  • -
  • January 7 2013

The CRA does not consider a US limited liability company (LLC) itself to be a resident of the US for purposes of benefits under the Canada-US tax treaty

Does the U.S.- German double tax treaty also apply to a U.S. limited liability company?

  • Bryan Cave LLP
  • -
  • Germany, USA
  • -
  • April 29 2013

Whenever a U.S. Limited Liability Company ("US-LLC") is involved in cross-border shareholding structures concerning the United States

U.S. Senate committee criticizes Apple, Inc. offshore tax practices relationship to “Swiss principal” structures

  • Kurtin PLLC
  • -
  • Ireland, Switzerland, USA
  • -
  • May 21 2013

On May 20, 2013, the U.S. Senate Permanent Subcommittee on Investigations published a memorandum criticizing the practices of consumer electronics

Proxy agreement no barrier to affiliated group membership

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • April 30 2013

In a recent private letter ruling, the IRS addressed whether a wholly-owned subsidiary could be included in its parent's affiliated group, even

Top five traps for the unwary in spin-offs

  • McDermott Will & Emery
  • -
  • USA
  • -
  • April 29 2013

A wave of corporate breakups has swept through the United States over the last few years as investors have taken notice of the fact that smaller