We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Lexology logo






  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 38

Top five traps for the unwary in spin-offs

  • McDermott Will & Emery
  • -
  • USA
  • -
  • April 29 2013

A wave of corporate breakups has swept through the United States over the last few years as investors have taken notice of the fact that smaller

What matters: A review of 2011 and 2012

  • Kramer Levin Naftalis & Frankel LLP
  • -
  • USA
  • -
  • April 1 2013

As you know, the last two years have seen a somewhat improved, but by no means robust, business climate. At the same time, structural shifts in the

Recent developments for the fourth quarter 2011

  • Baker & McKenzie
  • -
  • Canada, China, Denmark, European Union, France, Germany, Ireland, Italy, Japan, Netherlands, Switzerland, United Kingdom, USA
  • -
  • March 15 2012

The end of the year and beginning of a new year is always a busy time for us, as it is for most of our clients

Heavier taxation of carried interest proposed again both in the Jobs Bill and by Rep. Levin

  • Greenberg Traurig LLP
  • -
  • USA
  • -
  • March 1 2012

Washington keeps coming up with proposals to tax as ordinary income the capital gains derived by fund managers from a carried interest

Regulatory and case law developments relating to private equity fund documents

  • Ropes & Gray LLP
  • -
  • USA
  • -
  • February 14 2012

Regulatory authorities (including the Securities and Exchange Commission (the “SEC”) and the United States Internal Revenue Service (the “IRS”)) have recently proposed and adopted amendments to rules that may affect a private equity fund’s subscription documents and other organization documents

Tribunal holds government financing agreements do not qualify as investment capital

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • February 2 2012

Reversing the decision of an Administrative Law Judge, the New York State Tax Appeals Tribunal has held that equipment financing agreements between Xerox Corporation and various governmental entities did not qualify as “investment capital,” and denied the refund sought by Xerox

IRS issues proposed Section 892 regulations

  • Kaye Scholer LLP
  • -
  • USA
  • -
  • January 13 2012

The IRS has recently issued proposed Treasury Regulations (the Proposed Regulations) that provide guidance relating to the taxation of the income of foreign governments from investments in the United States under Section 892 of the U.S. Internal Revenue Code of 1986, as amended

Top up options

  • Alston & Bird LLP
  • -
  • USA
  • -
  • January 11 2012

This article considers the intersection of the corporate law tool known as the “top up option” with the Internal Revenue Code’s section 338, which permits an election that can be favorable after certain corporate stock purchases

Financial services legislative and regulatory update - November 14, 2011

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • European Union, USA
  • -
  • November 14 2011

With two weeks to go, all of Washington continues to try to figure out the ending to the most complicated choose your own adventure story

Proposed jobs bill includes proposal to increase tax rate on carried interest earned by private equity fund managers

  • Calfee Halter & Griswold LLP
  • -
  • USA
  • -
  • September 13 2011

On September 12, 2011, President Obama introduced measures to pay for his recently proposed “American Jobs Act.”

Current Search

Suggested Facets

Author

Firm Name

Jurisdiction

Workarea

© Copyright 2006-2013 Globe Business Publishing Ltd | Cookies | Disclaimer | Privacy policy