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Results: 1-10 of 2,059

Recent Georgia case illustrates how not filing a tax bulk sales notice in an asset purchase can be costly to the buyer
  • Duane Morris LLP
  • USA
  • July 28 2015

Virtually every state has a tax bulk sales provision that requires buyers of business assets to file a notice with the state of any purchase of


IRS proposed rules on private equity management fee waivers
  • Venable LLP
  • USA
  • July 28 2015

Last week, the Internal Revenue Service issued proposed regulations that provide guidance to partnerships and their partners regarding when an


IRS proposes changes to the taxation of fee waivers and possibly other transactions in which partners provide services
  • Sullivan & Cromwell LLP
  • USA
  • July 24 2015

The IRS issued proposed regulations that would address when a partnership allocation and distribution in exchange for services will be


Private equity and hedge fund managers take caution - proposed Treasury regulations threaten management fee waivers
  • Locke Lord LLP
  • USA
  • July 23 2015

On July 23, 2015, the Internal Revenue Service ("IRS") issued long-awaited proposed regulations discussing the taxation of management fee


Final anti-inversion regulations keep strict 25 percent tests for substantial business activities
  • Alston & Bird LLP
  • USA
  • July 9 2015

In June, the IRS and U.S. Treasury released final regulations under the anti-inversion provisions of Section 7874 (T.D. 9720). The final rules


Spinoffs: always popular
  • Alston & Bird LLP
  • USA
  • July 1 2015

Once again, spinoffs are in the news. The IRS made a "soft announcement" in May that it is taking a hard look at spinoffs of subsidiaries (the


Big A, little C: baby steps toward modernizing reorganizations
  • Cadwalader Wickersham & Taft LLP
  • USA
  • June 26 2015

Since 1934, a tax-free reorganization has included a statutory merger or consolidation (an "A reorganization"). However, the words "statutory merger


Multiple step acquisitions: dancing the tax-free tango
  • Cadwalader Wickersham & Taft LLP
  • USA
  • June 26 2015

This article explores the rules affecting the taxation of multiple step acquisitions, which have changed considerably in the new


Global tax-free deals: mergers, acquisitions and spins at home and abroad
  • Cadwalader Wickersham & Taft LLP
  • USA
  • June 25 2015

The first four sections of this article discuss the tax consequences of domestic and cross-border tax-free acquisitions and spinoffs. The balance of


Business law update - Summer- 2015
  • Thompson Hine LLP
  • USA
  • June 24 2015

While it may be true that the only things certain in life are death and taxes, knowing how to reduce your tax liability can certainly make paying