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Results: 1-10 of 2,652

New Proposed Regulations Increase Scrutiny on Related-Party Debt
  • Dechert LLP
  • USA
  • April 28 2016

The U.S. Treasury Department ("Treasury") and Internal Revenue Service ("IRS") recently issued proposed regulations (the "New Proposed Regulations"


Trade Alert - April 2016, Issue 28 - Ukraine
  • Cadwalader Wickersham & Taft LLP
  • Iceland, Ukraine, USA
  • April 28 2016

Ukraine is seeking to strengthen its ties with the EU, its largest trading partner. Ukraine’s main exports to the EU are raw materials, including iron


"FIRPTA Reform Impacts Investment Opportunities in US Real Estate"
  • Skadden Arps Slate Meagher & Flom LLP
  • USA
  • April 26 2016

In recent months, much has been written to describe the reforms to the Foreign Investment in Real Property Tax Act of 1980 (FIRPTA) contained in the


Program Related Investments: Final Regulations
  • Seyfarth Shaw LLP
  • USA
  • April 25 2016

Final program related investment (PRI) regulations1 released and effective on April 25, 2016 illustrate the broad range of programs and investment


New Regulations Expand Opportunities for Program-Related Investments
  • Ropes & Gray LLP
  • USA
  • April 25 2016

In recently released final regulations, the IRS and the Department of the Treasury have provided additional examples of investments that qualify as


BREAKING NEWS: PRI Examples Are Finalized, with Improvements
  • Patterson Belknap Webb & Tyler LLP
  • USA
  • April 22 2016

Yesterday, Treasury and the Internal Revenue Service (IRS) finalized the regulations describing nine new program-related investment (PRI) examples


Treasury Issues Stringent Inversion Regulations, Proposes Far-Reaching Related-Party Debt Rules
  • Latham & Watkins LLP
  • USA
  • April 21 2016

On April 4, 2016, the US Department of the Treasury (Treasury) and the Internal Revenue Service (the IRS) issued new regulations (the Temporary


Treasury Targets Related-Party Debt with Proposed Regulations to Treat Debt as Equity
  • Latham & Watkins LLP
  • USA
  • April 21 2016

On April 4, 2016, the US Department of the Treasury (Treasury) and the Internal Revenue Service (the IRS) announced proposed regulations (the Proposed


MIDCO Transactions and the Expanding Universe of Transferee Liability
  • Shearman & Sterling LLP
  • USA
  • April 20 2016

The Internal Revenue Service’s determination of transferee liability, essentially secondary liability, resulting from transactions involving the


Latest Treasury Action on Inversions Upends Pending Transactions and Surprises Many for Its Broad Scope and Use of Questionable Authority
  • Morrison & Foerster LLP
  • USA
  • April 19 2016

On April 4, 2016, the Treasury Department and the Internal Revenue Service issued a sweeping package of new regulations intended to curtail inversion