Following the adoption of the Tax Cuts and Jobs Act, the debate regarding the use of stock repurchase programs by companies seems to have gotten more
On June 2, 2016, the Supreme Court of Virginia issued an opinion clarifying the standard courts should use when determining whether to pierce the veil
The amendment to the Commercial Code has introduced several changes that affect the reorganisation of related companies. Expert opinions and their
This memorandum provides an overview of a typical acquisition of a US-based privately held corporation (though we also discuss some aspects of
This memorandum provides an overview of a typical acquisition of a US-based privately held corporation (though we also discuss some aspects of limited liability company (LLC) acquisitions, and many of the matters discussed also apply to public company transactions).
In this opinion, the Court of Chancery granted defendants’ cross-motion for partial summary judgment, finding that the holders of Wesco Financial Corp. (“Wesco”) common stock were not entitled to appraisal rights because they were not required pursuant to the terms of the merger agreement at issue to accept a form of merger consideration triggering appraisal rights under DGCL Section 262.
The Federal Fiscal Court (Bundesfinanzhof, BFH) overruled its former decisions on the possibility of accepting a tax group for VAT purposes even without the group parent holding a participation in the respective group company (BFH dated 1 December 2010, XI R 4308 and dated 22 April 2010, V R 909).
On April 8, 2011, the Delaware Court of Chancery handed down a decision (Meso Scale Diagnostics, LLC v. Roche Diagnostics GMBH, C.A. No. 5589-VCP (Del. Ch. April 8, 2011)) that might impact how M&A deals are structured and what third party consents must be obtained.
On 5 October 2010, in order to strengthen and unify the laws regulating the activity of joint-stock companies and limited liability companies, the State Duma passed the draft law on management bodies in the first reading.
On 8 July 2010, the Ministry of Planning and Investment issued an official letter No. 4646BKH-DTNN (“Official Letter”) providing guidance on foreign investment (“Foreign Indirect Investment”) in the form of capital contributions to, or the purchase of shares in, local Vietnamese companies