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Results: 1-10 of 346

Administrative and legislative options to address US corporate inversions

  • Mayer Brown LLP
  • -
  • USA
  • -
  • August 28 2014

The topic of tax incentives for US corporations seeking to “invert” and become a subsidiary of a foreign corporation is receiving heightened

Business law quarterlysummer 2014

  • Dykema Gossett PLLC
  • -
  • USA
  • -
  • August 25 2014

You may have encountered the term “bankruptcy remote”. It was coined to refer to a method of endowing a company with certain characteristics which

Regulations finalize treatment of basis of indebtedness of S corporations to their shareholders

  • Pepper Hamilton LLP
  • -
  • USA
  • -
  • August 18 2014

Regulations issued July 23, 2014 finalize certain treatment of the basis of indebtedness of S corporations to their shareholders. The regulations

Proposed legislation would impose new test for domestic inverted corporations

  • Hogan Lovells
  • -
  • USA
  • -
  • August 18 2014

On July 29, 2014, Democratic lawmakers in both the House and the Senate proposed new legislation that would block federal contract awards to certain

Are you my partner? Considerations for structuring business transactions

  • Akin Gump Strauss Hauer & Feld LLP
  • -
  • USA
  • -
  • July 31 2014

When entering into a business arrangement where revenues are shared between two or more persons, it is necessary to consider whether those parties

The buck stops here Senate bill takes aim at e-retailers

  • Sheppard Mullin Richter & Hampton LLP
  • -
  • USA
  • -
  • July 28 2014

After more than a decade of trying to gain traction on Capitol Hill, brick-and-mortar retailers could be close to leveling the playing field with

Goodwill owned by a shareholder can provide tax planning opportunities

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • July 16 2014

A recent U.S. Tax Court case reminds us that the personal goodwill owned by the principal shareholderemployee can provide significant tax planning

Is your out-of-state LLC “doing business” in California?

  • Sheppard Mullin Richter & Hampton LLP
  • -
  • USA
  • -
  • July 15 2014

Individuals and entities, including those from outside California, who invest in or do business through an out-of-state limited liability company

Spotlight on Tennessee: letter ruling addresses treatment of a section 338(h)(10) election

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • July 10 2014

Tennessee does not expressly conform to most provisions in Subchapter C of the Internal Revenue Code. Instead, Tennessee's federal corporate income

Final noncompensatory partnership options regulations could affect the tax treatment of penny warrants and other arrangements

  • Pepper Hamilton LLP
  • -
  • USA
  • -
  • July 2 2014

Investments in partnerships (and other pass-through entities such as limited liability companies treated as a Partnership) often involve the