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DLA Piper | Russia, Cyprus | 15 May 2019

Russia: legal documentation in VC transactions

For VC transactions in Russia, the required legal documents depend on the type of investment being made and the holding company's jurisdiction of


DLA Piper | USA | 8 Apr 2019

Profits interest grants and the new three-year holding period

The 2017 Tax Cut and JOBS Act changed the federal income tax consequences of and compliance requirements for receiving, holding and disposing of


DLA Piper | Mexico | 14 Dec 2018

Corporate reporting obligations in changes of shareholders of Mexican subsidiaries

Based on recent modifications to Articles 73 and 129 of the Mexican Corporate Law (Ley General de Sociedades Mercantiles, LGSM) published on June 14


DLA Piper | USA | 27 Dec 2017

Supreme Court Corner Q4 2017

The America Invents Act created the inter partes review (IPR) process, whereby a third party may request review of any patent by the PTAB. If the


DLA Piper | USA | 16 Aug 2017

Imminent changes to tax partnership audit rules: action steps

To more easily audit and assess tax against entities taxed as partnerships (which includes most limited liability companies, or LLCs), Congress


DLA Piper | Italy | 6 Jun 2017

Public officials - Supreme Court decision provides guidelines for D&O insurers

A recent Joint Divisions of the Supreme Court decision further clarified the Court of Auditors' jurisdiction compared with that of the civil courts


DLA Piper | Sweden | 4 May 2017

Sweden Rules on Taxation of Carried Interest in Private Equity Structures

Sweden's Administrative Court of Appeal (SACA) has issued a decision on the taxation of carried interest in a number of private equity structures. In


DLA Piper | Finland | 10 Apr 2017

Finnish Supreme Administrative Court ruled on carried interest in private equity structures

On 16 March 2017, the Supreme Administrative Court (SAC) of Finland issued a ruling on the tax treatment of carried interest in a private equity


DLA Piper | Italy | 16 Mar 2017

Registration tax in case of contribution of wind power projects followed by the transfer of shares: Italian Supreme Court rejects the requalification as a sale of going concern

We report a recent decision of the Supreme Court (Cass. Civ. Section V, no. 2054, issued on January 27, 2017) excluding the requalification made by


DLA Piper | USA | 14 Nov 2016

Hard times in the oil patch: tax implications for investors in the era of price fluctuations

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

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