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Results: 1-10 of 36

Partial plan terminations

  • Osler, Hoskin & Harcourt LLP
  • -
  • USA
  • -
  • August 14 2007

This recent guidance resolves an issue that arises frequently during corporate acquisitions

Guide to investing and working in Ireland

  • LK Shields
  • -
  • Ireland
  • -
  • October 7 2010

A company is treated as a legal person or entity, distinct from its shareholders, with its own rights and liabilities

Anticipated up-tick in merger and acquisition activity; don't forget about the change of control provision, Section 280G

  • Fox Rothschild LLP
  • -
  • USA
  • -
  • August 23 2010

Congress enacted 280G in 1984 over concern that contracts between a corporation and its employees providing golden parachutes directly (or indirectly) attributable to a takeover of a target company would have an adverse effect on takeover activity in general, elevate the concerns of the management of the target company beyond permitted boundaries, including the deflection of shareholder value from the target's shareholders to key management and control shareholders of the target company

Imperial Tobacco redux an unwelcomed revisit to the deductibility of payments to option holders for surrendering stock options in the context of corporate reorganizations and acquisitions

  • Gowling Lafleur Henderson LLP
  • -
  • Canada
  • -
  • February 28 2011

Canada Revenue Agency ("CRA") generally permits the deduction of payments made by an employer to employees who surrender their options under an employee stock option plan ("ESOP") in the ordinary course of business

Guide to doing business in the PRC

  • Mayer Brown LLP
  • -
  • China
  • -
  • May 17 2010

In recent years the People's Republic of China (PRC) has undergone significant change

Luxembourg legal update

  • Clifford Chance LLP
  • -
  • Luxembourg
  • -
  • January 12 2011

A new law dated 27 October 2010 entered into force on 7 November 2010

Luxembourg legal update - May 2011

  • Clifford Chance LLP
  • -
  • Luxembourg
  • -
  • May 18 2011

The CSSF published its Activity Report for 2010 at the end of April

Hedge funds and private equity funds subject to new deferred compensation restrictions

  • Dentons
  • -
  • USA
  • -
  • October 20 2008

The Emergency Economic Stabilization Act imposes substantial new restrictions on deferral of investment management fees, incentive fees and other compensation payable by hedge funds, private equity funds and certain foreign corporations and partnerships

Doing business in New Zealand

  • Chapman Tripp
  • -
  • New Zealand
  • -
  • November 14 2011

This booklet is designed to provide the prospective investor with an introductory guide to the New Zealand legal framework as it applies to business

Prise en compte pour le calcul de la participation des salariés des déficits transférés sur agrément

  • Landwell
  • -
  • France
  • -
  • May 25 2011

Par un rescrit publié ce jour, l'administration fiscale précise le sort des déficits transférés sur agrément, en vertu de l'article 209 II du CGI, dans le cadre d'une restructuration, pour le calcul de la réserve de participation des salariés de la société absorbante

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