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How You Can Help Your Employees Help Victims of Harvey
  • Graydon Head & Ritchey LLP
  • USA
  • September 7 2017

As Texas continues its rebuilding efforts from the devastating effects of Harvey, your employees may be searching for a way to make a charitable

Employee Incentives Update - January 2017
  • Addleshaw Goddard LLP
  • United Kingdom
  • February 7 2017

Determining the tax position of an individual where clawback provisions have been operated by the employer can be complex. HMRC has now amended the

Union budget 2017-18
  • Khaitan & Co
  • India
  • February 3 2017

The Finance Bill, 2017 (Bill) proposes to reduce the corporate tax rate from 30 to 25 for small and medium-sized enterprises having a turnover of up

Hard times in the oil patch: tax implications for investors in the era of price fluctuations
  • DLA Piper
  • USA
  • November 14 2016

The current decline in oil prices, which continues to show no signs of a long-term reversal, is having unexpected and unwanted consequences, many of

Newly Proposed Regulations Regarding Section 355 Active Trade or Business and Device Requirements
  • Weil Gotshal & Manges LLP
  • USA
  • August 2 2016

On July 14, 2016, the Treasury Department and the IRS released proposed regulations (the "Proposed Regulations") modifying the 5-year active trade or

FASB Issues Proposed Improvements to Disclosure Requirements for Income Taxes
  • Steptoe & Johnson LLP
  • USA
  • July 26 2016

Today the Financial Accounting Standards Board (FASB) issued a proposed Accounting Standards Update (ASU) intended to enhance disclosure requirements

New Proposed Regulations Provide Clarity and Rigidity to Tax-Free Spin-Off Rules
  • Greenberg Traurig LLP
  • USA
  • July 22 2016

If finalized, newly released proposed Treasury regulations may make spin-offs more difficult to accomplish despite providing important clarity. The

IRS Issues Proposed Regulations on Device and Active Trade or Business Under Section 355
  • Steptoe & Johnson LLP
  • USA
  • July 18 2016

As foreshadowed in Notice 2015-59 and the accompanying no-rules in Revenue Procedure 2015-43 last September, the Treasury Department and the IRS have

What is a Section 83(b) Election?
  • Greenberg Traurig LLP
  • USA
  • July 13 2016

One of the most common tax-related concepts that arises in discussions with employees in connection with the issuance of restricted stock is a

Post-Brexit property fund fallout - what the headlines won't tell you
  • Michelmores LLP
  • United Kingdom, European Union
  • July 8 2016

In recent days three large commercial property funds managed by M&G Investments, Aviva and Standard Life, have suspended redemptions following the