We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance

Results: 1-10 of 3,289

The private equity report- Fall 2015- vol. 15, number 2
  • Debevoise & Plimpton LLP
  • OECD, Russia, United Kingdom, USA
  • November 26 2015

Like other businesses today, private equity firms and their portfolio companies increasingly face serious data security threats - for example, from

Sharpened knives: US Internal Revenue Service continues slicing through barrier options with CCA 201547004
  • Mayer Brown LLP
  • USA
  • November 23 2015

The efforts of the US Internal Revenue Service (the "IRS") to broadly challenge the purported federal income tax consequences of barrier and basket

Inversions: the next round
  • Clifford Chance LLP
  • USA
  • November 23 2015

On Thursday, November 19, 2015, the Treasury and the IRS issued Notice 2015-79 (the "Notice"), which builds on previous attempts to make inversions

IRS issues guidance on the applicability of Section 162(m) to CFO compensation
  • Wilmer Cutler Pickering Hale and Dorr LLP
  • USA
  • November 20 2015

The IRS recently informally revised its guidance regarding which officers of public companies must be considered when determining the compensation

Beware loss of registration by agents who have failed to pay Tennessee's Professional Privilege Tax
  • Bass, Berry & Sims PLC
  • USA
  • November 18 2015

The state of Tennessee recently announced its intention to administratively suspend the registrations of broker-dealers, agents and investment

How a CFO may be subject to 162(m)
  • Bryan Cave LLP
  • USA
  • November 17 2015

After the change in securities disclosure laws back in 2006, it was a common statement that the CFO of a public company was no longer covered by the

IRS: bad news for REIT spin-off conversions
  • McBrayer McGinnis Leslie & Kirkland PLLC
  • USA
  • November 12 2015

In late September, the IRS sent up as large of a red flag as possible concerning Real Estate Investment Trust (“REIT”) spinoffs in IRS Notice 2015-59

Notice 2015-66 is received with welcome relief
  • Stikeman Elliott LLP
  • Canada, USA
  • November 6 2015

On September 18, 2015, the Internal Revenue Service (IRS) released Notice 2015-66 announcing its intention to amend certain of the regulations under

871(m) re-redux
  • Greenberg Traurig LLP
  • USA
  • November 5 2015

Time was not long ago, paying tax on U.S. source dividends was optional for offshore investment funds. It was easy for funds to avoid withholding

IRS encourages private foundations to consider charitable purposes in investing its assets
  • Proskauer Rose LLP
  • USA
  • October 29 2015

As we previously reported, the IRS has updated its guidance with helpful examples concerning program-related investments for private foundations. In