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Results: 1-10 of 315

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

Tax considerations applicable to a buy-out of a pass-through entity

  • Paul, Weiss, Rifkind, Wharton & Garrison LLP
  • -
  • USA
  • -
  • March 23 2015

In the face of rising public market valuations in recent years, private equity sponsors have turned to privately-held targets, many of which operate

IRS proposes curtailing “next-day rule” in corporate acquisitions

  • Morgan Lewis & Bockius LLP
  • -
  • USA
  • -
  • March 17 2015

Are you a day late? On March 5, the Internal Revenue Service (the IRS) published proposed regulations (REG-100400-14, RIN 1545-BM14) (the Proposed

Proposed IRS regulations clarify allocation of M&A costs

  • Drinker Biddle & Reath LLP
  • -
  • USA
  • -
  • March 16 2015

The IRS has proposed regulations that are intended to eliminate any perceived electivity involving "the next day rule" when allocating certain

美国参议院财政委员会一致通过外国人 房地产投资税收法(FIRPTA) 的改革议案

  • Squire Patton Boggs
  • -
  • USA
  • -
  • March 5 2015

美国参议院财政委员会于2015年2月11日批准了一项对 外国人房地产投资税收法FIRPTA带来巨大变 化的议案该议案通过若干方式鼓励在美国的不动产投 资但提高了外国人房地产投资的代扣代缴税同时 变更了与房地产投资信托REITs和受监管投资公司 RICs

US Senate Finance Committee unanimously approves FIRPTA reforms

  • Squire Patton Boggs
  • -
  • USA
  • -
  • February 20 2015

On February 11, 2015, the Senate Finance Committee approved a bill that would make significant changes to the Foreign Investment Real Property Tax

Is a distribution of previously taxed income “exempt from tax”?

  • Bilzin Sumberg Baena Price & Axelrod LLP
  • -
  • USA
  • -
  • February 18 2015

A U.S. shareholder of a controlled foreign corporation (CFC) is required to include in its gross income its pro rata share of the CFC’s subpart F

Challenging the IRS anti-inversion notice: a hollow threat

  • Skadden Arps Slate Meagher & Flom LLP
  • -
  • USA
  • -
  • January 28 2015

On September 22, 2014, Treasury and the IRS issued Notice 2014-52, 2014-42 I.R.B. 712 (the Notice), announcing their intention to issue regulations

New regulations likely to slow 'inversion' deal activity

  • Ropes & Gray LLP
  • -
  • USA
  • -
  • January 28 2015

Over the past several years the frequency and notoriety of so-called 'inversion' transactions have increased dramatically. An inversion

New year, new potential for UK and European private placements

  • Ropes & Gray LLP
  • -
  • European Union, United Kingdom, USA
  • -
  • January 26 2015

Week two of the New Year marked a significant step in the development of the European Private Placement Market: The Loan Market Association (LMA