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Results: 1-10 of 324

FATCA for investment funds be ready for May 1, 2015!

  • Lavery de Billy LLP
  • -
  • Canada, USA
  • -
  • April 17 2015

The Foreign Account Tax Compliance Act, or FATCA, has been an integral part of Canada's tax system for over a year. Originally legislated under U.S

Kickstarter a source of funds and a big tax bill?

  • Foster Swift Collins & Smith PC
  • -
  • USA
  • -
  • April 17 2015

Kickstarter is a crowdfunding platform for creative projects. Project creators set a funding goal and deadline for their project. If people like the

New IRS tax accounting rule to benefit M&A

  • Skadden Arps Slate Meagher & Flom LLP
  • -
  • USA
  • -
  • April 16 2015

The IRS recently adopted a taxpayer-favorable new tax rule that alleviates one of the more significant tax risks that often complicates M&A

Feb 27th legislative update

  • Womble Carlyle Sandridge & Rice LLP
  • -
  • USA
  • -
  • April 10 2015

The news in Raleigh was dominated by snow and ice and skeleton sessions and empty calendars. However there were a few items of interest: Fee

Step-ups in tax basis: utilizing section 336(e) elections in structuring private equity acquisitions

  • Dentons
  • -
  • USA
  • -
  • April 7 2015

The IRS and Treasury Department recently issued regulations that provide rules for making a "Section 336(e) election." This election is a relatively

New Russian CFC rules will impact inbound U.S. tax planning

  • Bilzin Sumberg Baena Price & Axelrod LLP
  • -
  • Russia, USA
  • -
  • April 6 2015

According to recent estimates, the number of wealthy Russians investing in the United States ballooned in 2014 as a result of political turmoil and a

Treasury and the IRS propose to curtail flexibility under the “next day rule”

  • Calfee Halter & Griswold LLP
  • -
  • USA
  • -
  • April 2 2015

Treasury and the Internal Revenue Service ("IRS") recently released proposed regulations (REG-100400-14, RIN 1545-BM14) (the "Proposed Regulations"

Proposed Treasury regulations aim to curb elective treatment of M&A transaction costs

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • April 1 2015

Some taxpayers have taken the position that an acquiring corporation and a target corporation, when the target corporation is joining the acquiring

A simple spinoff

  • Alston & Bird LLP
  • -
  • USA
  • -
  • April 1 2015

This recent letter ruling is one of the few "significant issue" rulings issued by Chief Counsel (Corporate) after it stopped ruling generally on most

Avoiding tax inefficiencies in M&A integration

  • Kaye Scholer LLP
  • -
  • USA
  • -
  • March 24 2015

All legal documents are signed, covenants and conditions precedent are met, and a delicious dinner is had by all. Another merger and acquisition