Given that, in at least much of the country, several weeks of deep freeze are slowly ending in a thaw, we enter 2018 with renewed optimism, eyes wide open, heads held high, hopeful that as the markets have been performing and the economy showing signs of growth, perhaps we are poised for a year full of positive results. Of course, 2018 is less than two weeks old and, as we fans of a certain insurance company’s “mayhem” commercials can attest, things can change very quickly.  The big item since our last publication was the adoption of the Tax Cuts and Jobs Act. It will be a while before anyone can truly evaluate its impact – positive or negative – but our incredible team of tax law professionals have already begun the brobdingnagian task with a piece deciphering the impact on structuring of US and foreign investments.  And lest you think we at DLA Piper were simply nestled all snug in our beds, while visions of sugar-plums danced in our heads, here is a list of several other helpful publications that we produced during the holiday season: 

Tax reform brings changes to executive compensation and employee benefits

China defers 10 percent withholding tax on dividend income reinvested into Encouraged Industries 

New investment opportunities for Foreign Tax-Exempt Investors in Germany 

Intellectual Property and Technology News (North America), Issue 36, Q4 2017 

Cybersecurity and data protection laws are evolving across Asia 

SEC eats away at Munchee "utility tokens": guidance for ICOs   

So welcome back. We hope you had a wonderful holiday season and that your optimism (like ours) continues, at least until the warm weather is firmly upon us (or perhaps some mayhem rears its head).