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Article

Baker Botts LLP | USA | 2 Dec 2017

One Step Closer to Tax Reform - Senate Passes Bill, International Tax Provisions at Odds with Bill Passed by the House

The Senate has now passed its own version of the "Tax Cuts and Jobs Act" tax reform bill. The two tax reform bills passed by the House and the Senate

Article

Baker Botts LLP | USA | 18 Jul 2016

IRS Proposes Regulations Addressing the Device Test and the Active Trade or Business Requirement for Tax-Free Spin-Offs

On July 14, 2016, the Internal Revenue Service (the “IRS”) and the Department of Treasury issued proposed regulations (the “Proposed Regulations”)

Article

Baker Botts LLP | USA | 18 May 2011

SEC to increase "qualified client" thresholds

The SEC recently issued a Release under the Investment Advisers Act of 1940 which will impact the future marketing activities of investment advisers to hedge funds and other investment funds relying on the Section 3(c)(1) exemption from registration under the Investment Company Act of 1940.1

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