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Selling a business: Tax issues
  • Radcliffes Le Brasseur
  • USA
  • June 9 2017

Selling a business can be expensive, complicated and time-consuming, and may also have significant tax implications, so you need to plan carefully and

Delaware Law Updates - Delaware Supreme Court Explores the Definition of “Commercially Reasonable Efforts
  • McCarter & English LLP
  • USA
  • June 5 2017

The Delaware Supreme Court affirmed the judgment entered by the Court of Chancery in favor of the defendant concerning the Defendant’s termination of

Circular on Pilot Tax Policies for Venture Capital Firms and Individual Angel Investors
  • Sheppard Mullin Richter & Hampton LLP
  • China, USA
  • May 25 2017

In order to promote the sustainable and healthy development of venture capital investment, the Ministry of Finance and the State Administration of

IRS Will Resume Ruling on Important Spin-Off Issues
  • Jones Day
  • USA
  • May 23 2017

The IRS recently provided taxpayers with favorable guidance involving tax-free spin-offs. First, the IRS will resume issuing private rulings that

A Step in the Right Direction: IRS Rules on North-South Spinoffs
  • Eversheds Sutherland (US) LLP
  • USA
  • May 22 2017

The Internal Revenue Service (IRS) recently released guidance on certain "north-south" spinoff transactions. Generally, a "north-south" transaction

Doing Business in Saudi Arabia 101: Investing in the Kingdom
  • Dechert LLP
  • Saudi Arabia, USA
  • May 19 2017

President Donald Trump will be making his first official overseas trip as president to the Kingdom of Saudi Arabia, commencing May 20, 20171. During

JVs For Partial NYC Tower Stakes Pose Control, Tax Puzzles
  • Greenberg Traurig LLP
  • Israel, USA
  • May 18 2017

The opportunity to acquire a 49 percent stake in New York commercial real estate is particularly suited to Israeli insurance companies and pension

SBA Delays (Again) the Rule on SBIC Passive Business Financing
  • Pepper Hamilton LLP
  • USA
  • May 17 2017

The rule has been further delayed to enable SBA to consider removing the provision of the Final Rule that would allow an SBIC to use a blocker entity

IRS Issues Guidance on “North-South” Transactions
  • Proskauer Rose LLP
  • USA
  • May 16 2017

On May 3, the Internal Revenue Service (the IRS) issued Revenue Ruling 2017-09 (the “Ruling”), which helpfully clarifies that the separate steps of a

IRS Issues Guidance on "North-South" Transactions
  • Baker Botts LLP
  • USA
  • May 8 2017

On May 3, 2017, the IRS issued Revenue Ruling 2017-09 to provide guidance on certain so-called “north-south” transactions, in which a shareholder’s