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M&A Deal Points: New Developments for Deal Makers
  • K&L Gates
  • Australia, USA
  • April 3 2017

On 28 March 2017, the Federal Government released its long awaited draft legislation that is designed to encourage restructuring of distressed


The Bitcoin Identity Crisis: Currency or Property?
  • Baker & Hostetler LLP
  • USA
  • February 17 2016

The confusion over Bitcoin grows in the latest lawsuit brought in a California bankruptcy court by Trustee Mark Kasolas against Marc Lowe, a former


November 2016 International Trade Compliance Update
  • Baker McKenzie
  • Africa, Asia-Pacific, Canada, OECD, Russia, South Korea, Ukraine, United Kingdom, USA, Central & South America, Democratic Republic of Congo, European Union, Global, Middle East, Myanmar
  • November 1 2016

Welcome to the November 2016 edition of Baker & McKenzie's International Trade Compliance Update. Here are some highlights: WTO: Trade policy reviews


Related-Party Debt Equity Regulations
  • Sullivan & Cromwell LLP
  • USA
  • April 14 2016

On April 4, 2016, the IRS and Treasury Department issued proposed regulations (the “Proposed Regulations”) that wouldif finalized in their current


Escaping taxes in bankruptcy through S corporations
  • Greenberg Glusker Fields Claman & Machtinger LLP
  • USA
  • September 29 2014

Shareholders of financially troubled S corporations may now be able to avoid the flow-through of taxes when the S corporation or its subsidiary files


BREXIT: charting a new course
  • Herbert Smith Freehills LLP
  • European Union, Global, OECD, United Kingdom, USA
  • February 21 2017

If 2016 ended with more questions than answers as to how Brexit would take shape, 2017 began with at least a little more clarity. Speeches delivered


Energy Future Holdings Chapter 11 Case - The Largest Game Ever of Texas Hold’em?
  • Kelley Drye & Warren LLP
  • USA
  • May 31 2016

The chapter 11 case of Energy Future Holdings ("EFH" or "Debtors") roared back to life this month. Certain key conditions for the plan of


Losses and successive ownership changes at the forefront of recent IRS rulings
  • Pepper Hamilton LLP
  • USA
  • March 3 2011

The Internal Revenue Service (IRS) recently issued rulings regarding the availability of tax losses after a bankruptcy, the ability to take a loss under Sections 165(a) and 165(g), and the characterization of a loss after an ownership change


Delinquent property tax collection: foreclosure may be vulnerable
  • Pepper Hamilton LLP
  • USA
  • September 25 2012

Wisconsin has a strict tax foreclosure procedure in which the tax authority effectively obtains the property without any public or competitive bidding in satisfaction of the delinquent tax bill


Corporate Dissolutions and UnwindingRescission Transactions
  • Hoon Lee Law PLLC
  • USA
  • January 17 2017

Like most things, there is a time when a corporation must come to an end. This may be because a business is sold or discontinued, or the corporation