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Results: 1-10 of 273

Stampeding for the exits: pharmaceutical companies and the recent wave of inversions

  • Akin Gump Strauss Hauer & Feld LLP
  • -
  • USA
  • -
  • July 21 2014

Actavis, Pfizer, Medtronic, Abbvie and Salix have all recently announced plans to merge with foreign competitors and reincorporate in the U.K. Or

Raising money? Don’t forget about the tax credits

  • Foley & Lardner LLP
  • -
  • USA
  • -
  • July 18 2014

With many states continuing to use tax credits to seed entrepreneurial growth, entrepreneurs and legal counsel must understand the applicable

Tax considerations when acquiring non-U.S. portfolio companiesmitigating subpart F inclusions

  • McDermott Will & Emery
  • -
  • USA
  • -
  • July 17 2014

It is important for private equity purchasers to mitigate the creation of Subpart F income in structuring the acquisition and holding of the stock of

Another look at U.S. federal income tax treatment of contingent earnout payments

  • Fenwick & West LLP
  • -
  • USA
  • -
  • July 17 2014

The sale of a company in an M&A transaction often involves consideration to the selling shareholders that is deferred and contingent on subsequent

Inversions: the view from Ireland

  • Cadwalader Wickersham & Taft LLP
  • -
  • European Union, Ireland, USA
  • -
  • July 7 2014

On June 25, 2014, Ireland's Taoiseach (Prime Minister) Enda Kenny and Minister for Finance Michael Noonan, among others, met with Cadwalader

Gain from sale of membership interests carried out as a merger transaction is not subject to UBT

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • July 1 2014

In a ruling that could afford significant benefits where a New York City unincorporated business is sold, the New York City Department of Finance has

A fine tool for succession planning

  • Schwabe Williamson & Wyatt
  • -
  • USA
  • -
  • June 19 2014

According to a 2010 study by Boston College's Center for Retirement Research, baby boomer business owners will be involved in what is predicted to be

Corporate inversions showing no signs of slowing down

  • Bilzin Sumberg Baena Price & Axelrod LLP
  • -
  • USA
  • -
  • June 18 2014

In a corporate inversion, a U.S. corporation (typically the parent of an affiliated group) becomes a wholly owned subsidiary of a foreign corporation

Retroactive tax planning

  • Bilzin Sumberg Baena Price & Axelrod LLP
  • -
  • USA
  • -
  • June 13 2014

U.S. shareholders of foreign corporations are generally not subject to tax on the earnings of such corporations until the earnings are repatriated to

Expected IRS guidance unlikely to prohibit PE fund management fee waivers

  • Kirkland & Ellis LLP
  • -
  • USA
  • -
  • June 9 2014

Recent statements by IRS and Treasury representatives signal that, contrary to indications last year, IRS intends to issue formal guidance on