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Results:1-10 of 4,113

Legal alert: The SEC prunes its disclosure rules and forms, but will the changes bear fruit for Registered Investment Companies and BDCs?
  • Eversheds Sutherland (US) LLP
  • USA
  • September 5 2018

The US Securities and Exchange Commission (SEC) has adopted final rules1 to eliminate "redundant, duplicative, overlapping, outdated, or superseded"


Opportunity zones offer tax incentives to investors
  • Eversheds Sutherland (US) LLP
  • USA
  • August 30 2018

As part of the Tax Cuts and Jobs Act of 2017 (the TCJA), Congress added new rules to the Internal Revenue Code intended to promote investments in


Hotel management and franchise agreements under Mexican law
  • Eversheds Sutherland (US) LLP
  • Mexico
  • August 30 2018

For more than 10 years, the Mexican hospitality market has been gaining a world-wide position. In 2017, Mexico experienced a record hotel sector


State tax considerations of IRC 965
  • Eversheds Sutherland (US) LLP
  • USA
  • August 28 2018

In this Bottom Line videocast, Eversheds Sutherland attorneys Aaron Payne and Todd Betor discuss the state tax consequences and considerations of IRC


Employee benefit arrangements potentially affected by revised UBIT calculations
  • Eversheds Sutherland (US) LLP
  • USA
  • August 28 2018

In Notice 2018-67, released on August 21, 2018, the Internal Revenue Service (IRS) sought comments and provided interim guidance on changes in the


Shortening the long arm of the law-the Second Circuit limits the extraterritorial reach of the Foreign Corrupt Practices Act
  • Eversheds Sutherland (US) LLP
  • USA
  • August 28 2018

On August 24, 2018, the US Court of Appeals for the Second Circuit in United States v. Hoskins rejected the government's broad reading of the Foreign


SEC adds two new disclosure events to Rule 15c2-12
  • Eversheds Sutherland (US) LLP
  • USA
  • August 23 2018

On August 20, 2018, the US Securities and Exchange Commission (SEC) adopted amendments to Rule 15c2-12 under the Securities Exchange Act of 1934


December 31, 2021, changes to the London Interbank Offered Rate (LIBOR) are comingwill you be ready?
  • Eversheds Sutherland (US) LLP
  • USA, Global
  • August 21 2018

Dramatic changes are on the horizon for the most widely used benchmarks for interest, investment and derivatives rates: the London Interbank Offered


In transitionproposed section 965 regulations incorporate and expand on prior guidance
  • Eversheds Sutherland (US) LLP
  • USA
  • August 20 2018

On August 1, 2018, the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued proposed regulations, which were published


Missouri Court of Appeals Affirms Tracfone Wireless Subject to City of Springfield’s License Tax
  • Eversheds Sutherland (US) LLP
  • USA
  • August 17 2018

The Missouri Court of Appeals affirmed a lower court’s finding that Tracfone Wireless was a “home service provider” under the Mobile