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626 results found

Article

Mayer Brown | USA | 5 Jun 2018

Stock Buybacks and Rule 10b-18

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

Article

Foley & Lardner LLP | USA | 7 Nov 2017

Presentation and Portability of Investment Adviser Performance

An investment adviser’s investment track record is an important resource when raising capital from prospective investors. However, investment advisers

Article

Stibbe | Netherlands, OECD | 22 May 2017

Proposed changes to Dutch dividend withholding tax rules for holding cooperatives and BVsNVs released

On 16 May 2017, the Dutch Secretary of Finance released a draft legislative proposal regarding changes to the Dutch dividend withholding tax ("DWT")

Article

CMS Belgium | Luxembourg | 30 Sep 2016

Major reform of Luxembourg company law - Law of 10 August 2016

Entering into force on 23 August 2016, the Law of 10 August 2016 (the “New Company Law”), which modernizes the Law of 10 August 1915 on commercial

Article

Cummings Law Ltd | United Kingdom | 22 Aug 2016

Approaching insolvency-interests of creditors and duties to shareholders

In a recent case, BTI 2014 LLC v Sequana SA & others, the High Court was asked to consider the circumstances in which the directors of a company are

Article

Riker Danzig Scherer Hyland & Perretti LLP | USA | 8 Jul 2016

Avoiding New Jersey’s LLC Minority Oppression Statute through Domestication

New Jersey’s Revised Uniform Limited Liability Company Act (RULLCA), which applies to all New Jersey limited liability companies (LLCs) whenever

Article

Lane Powell PC | USA | 5 Jul 2016

Planning your Exit

Recently, I spent some time preparing materials for a presentation at an upcoming Brewery & Distillery Law conference, where I'll be speaking on

Article

McCarthy Tétrault LLP | United Kingdom | 3 Dec 2015

Anson v. HMRC: another approach to LLCs

On July 1st, 2015 the UK Supreme Court released its judgment in the case of Anson v. Commissioners for Her Majesty’s Revenue and Customs (Anson), in

Article

Leks&Co | Indonesia | 26 Jun 2014

Profit utilization of Limited Liability Company

Profit utilization of limited liability company is regulated under Article 70-73 Law Number 40 of 2007 on Limited Liability Company ("Company Law")

Article

McCarthy Tétrault LLP | Canada | 8 May 2014

Federal Court of Appeal confirms narrow scope of paragraph 95(6)(b) Lehigh Cement

The Federal Court of Appeal recently issued its decision in a case that considered the scope of a specific anti-avoidance rule in paragraph 95(6)(b)

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