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Joshua Stein PLLC | USA | 5 Sep 2022

A Limited Liability Company And A Quick Flip

If a real estate LLC manager buys out and then flips an investor member’s interest in the LLC for a huge profit, does that pass the smell test?
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Mourant | Jersey | 1 Sep 2022

Now in force: The Limited Liability Companies (Jersey) Law 2018

Introduction The Limited Liability Companies (Jersey) Law 2018 (the LLC Law) was brought into force on 1 September 2022 (excluding its provisions…
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Fried Frank Harris Shriver & Jacobson LLP | USA | 17 Aug 2022

A Primer on DAOs—A New Form of Entity, with Explosive Growth, that Some Envision as “The New LLCs

In Colonial times, there were “joint stock corporations,” then came our modern-day corporations, then “Limited liability companies” (LLCs). Now there…
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Covington & Burling LLP | Germany | 17 Aug 2022

Online-Notarizations under the German Limited Liability Companies Act - Has German Corporate Law finally arrived in the 21st Century?

Many foreign investors operating in Germany for the first time are still surprised by what they see as cumbersome and archaic notarization procedures…
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Mourant | Jersey | 5 Jul 2022

Mourant Funds Updater - Summary

The civil financial penalty regime in Jersey is expanding and will cover additional individuals going forward, including MLROs and people carrying…
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Loeb & Loeb LLP | USA | 6 Jun 2022

Recent Changes in California Property Tax Law: Planning Opportunities With Principal Residences

The passage of Proposition 19 by California voters in November 2020 made significant changes to the exemption from property tax reassessment for…
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Loeb & Loeb LLP | USA | 6 Jun 2022

New Beneficial Ownership Reporting Requirements for Privately Held LLCs and Other Entities

Many privately held limited liability companies (LLCs), corporations and other entities formed or registered to do business within the U.S. will soon…
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Wolters Kluwer Asia-Pacific | Asia-Pacific | 31 May 2022

What is a disregarded entity?

“Disregarded entity” is a tax term. It refers to an entity that, as the name implies, will be disregarded — or ignored — for federal income tax…
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Venture North Law | Vietnam | 31 May 2022

Is the list of related persons of a Vietnamese joint stock company expanded?

When determining who is a related person of a non-public joint stock company (JSC), as a routine, one would turn to Article 4.23 of the Enterprise…
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Nishimura & Asahi | Germany | 19 May 2022

German Transparency Register - Stricter rules entering into force in 2022

On August 1, 2021, the Transparency Register and Financial Information Act (Transparenzregister- und Finanzinformationsgesetz, TraFinG; the "Act")…
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