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Sidley Perspectives on M&A and Corporate Governance - December 2016
  • Sidley Austin LLP
  • USA
  • December 6 2016

Sidley is pleased to share the December issue of Sidley Perspectives on M&A and Corporate Governance, a bimonthly newsletter designed to keep you

Legal Year in Review
  • Osler Hoskin & Harcourt LLP
  • Australia, Canada, Ireland, OECD, USA
  • December 6 2016

Osler's insights on key developments in 2016 and their implications for Canadian business

Get a Hold of Your QSBS Holding Period
  • Kaye Scholer LLP
  • USA
  • December 2 2016

As originally enacted in 1993, Section 1202 of the Internal Revenue Code introduced a 50 percent exclusion from taxable gain (with certain

Tax Alert: Final Debt Regulations Have Limited Scope of Application
  • Kaye Scholer LLP
  • USA
  • November 30 2016

The US Department of the Treasury issued final and temporary regulations this fall, addressing the characterization of certain instruments as debt

IRS Tax Rule - Federal Regulations update
  • Squire Patton Boggs
  • USA
  • November 28 2016

On October 13, 2016, the Internal Revenue Service ("IRS") and U.S. Treasury Department ("Treasury") announced the final regulations under Section 385

Corporate real estate transactions - the 'corporate wrap'
  • DAC Beachcroft
  • USA
  • November 22 2016

Throughout the UK, and particularly in London, a range of residential and commercial property assets are held in a 'corporate wrap', the corporate

Description and Purpose of an ESOP
  • Jackson Lewis PC
  • USA
  • November 21 2016

An employee stock ownership plan (“ESOP”) is an employee benefit plan qualified for tax-favored treatment under the Internal Revenue Code of 1986, as

Expansive DebtEquity Regulations Finalized with Modifications from Proposed Regulations
  • Dykema Gossett PLLC
  • USA
  • November 21 2016

On April 4, 2016, Treasury released proposed regulations under Section 385 of the Internal Revenue Code ("Code") governing when intercompany debt will

Marketing Non-US Private Equity Funds in the United States
  • Latham & Watkins LLP
  • USA
  • November 16 2016

Non-US private equity sponsors frequently seek to market their funds to US institutional investors. However, the evolving US regulatory regime

New Related-Party Debt Rules Target Earnings Stripping
  • Ropes & Gray LLP
  • USA
  • November 15 2016

On October 13, 2016, the Treasury Department and Internal Revenue Service released Final and Temporary regulations under section 385 (the