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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

Mandatory "say on pay" measures introduced in the UK

  • A&L Goodbody
  • -
  • Ireland, United Kingdom
  • -
  • May 14 2013

In the UK, the Enterprise and Regulatory Reform Act 2013 (the Act) has been passed into law, introducing a number of changes to the disclosure and

Stock sale with an asset basis step up: new alternative to the Section 338 election

  • Kilpatrick Townsend & Stockton LLP
  • -
  • USA
  • -
  • May 20 2013

The Internal Revenue Service recently issued final regulations under Internal Revenue Code section 336(e) which provide for an election to treat

Takeover Code will apply to more companies

  • Hogan Lovells
  • -
  • Guernsey, Isle of Man, Jersey, United Kingdom
  • -
  • May 16 2013

From 30 September 2013, the Takeover Code (Code) will apply to more companies than it does at present. In last July's public consultation paper (PCP

Bennet Jones Spring 2013 economic outlook

  • Bennett Jones LLP
  • -
  • Canada, Global
  • -
  • May 14 2013

This Economic Outlook has a somewhat different structure from previous issues. The first section covers recent dynamics and short-term outlook for

SEC raises private equity fund broker-dealer concerns

  • Whiteford Taylor & Preston LLP
  • -
  • USA
  • -
  • May 5 2013

In remarks before the American Bar Association's Trading and Markets Subcommittee, the Chief Counsel of the SEC's Division of Trading and Markets

Investment portals addressed in SEC staff guidance under JOBS Act; no-action letters also issued

  • Dechert LLP
  • -
  • USA
  • -
  • May 14 2013

Technology has spawned the formation of new internet-based marketplaces for illiquid and restricted securities. In most instances, these markets are

China tax: unveiling the international secondment arrangement

  • King & Wood Mallesons
  • -
  • China
  • -
  • May 22 2013

Over the years, it has been a common practice that multinational companies ("Home Entity") dispatch expatriate employees ("Secondees") to the

Sophisticated parties held to language of agreements

  • Smith Gambrell & Russell LLP
  • -
  • USA
  • -
  • May 20 2013

The Court of Appeals recently issued three decisions that, when considered both individually and together, hold business people to the terms of their

The City Code on Takeovers and Mergers: forthcoming changes to the rules on takeovers

  • Gibson Dunn & Crutcher LLP
  • -
  • United Kingdom
  • -
  • May 17 2013

This alert provides a brief summary of recent updates to the UK's City Code on Takeovers and Mergers (the "Code"), the primary rule book governing