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Results: 1-10 of 787

California Supreme Court Holds that Real Property Transfer Tax Can Apply to Transfers of Entities that Own California Real Property
  • Bryan Cave LLP
  • USA
  • August 9 2017

Under California law, there are two separate tax implications affecting California real estate transfers that result in a “change in ownership” of the


When a shareholder gives equity to employees: how’s that taxed exactly?
  • Bryan Cave LLP
  • USA
  • October 28 2015

On October 22, 2015, Twitter, Inc., and its CEO, Jack Dorsey, entered into a Contribution Agreement pursuant to which Dorsey contributed to Twitter


Do you know which states are trying to tax your trust?
  • Bryan Cave LLP
  • USA
  • June 9 2014

In an environment in which states are continuously searching for methods of increasing tax revenues, a major consideration for any settlor


Data Privacy and Security: A Practical Guide for In-House Counsel
  • Bryan Cave LLP
  • Canada, European Union, Global, USA
  • February 1 2017

Five years ago few legal departments were concerned with - let alone focused on - data privacy


Does the U.S.- German double tax treaty also apply to a U.S. limited liability company?
  • Bryan Cave LLP
  • Germany, USA
  • April 29 2013

Whenever a U.S. Limited Liability Company ("US-LLC") is involved in cross-border shareholding structures concerning the United States


Five key considerations when drafting a release
  • Bryan Cave LLP
  • USA
  • July 3 2014

Separation agreements almost always contain release provisions whereby one or both parties agree to waive claims that they may have against the other


Disaffiliated lenders and LIHTC
  • Bryan Cave LLP
  • USA
  • November 5 2014

The allocation of low-income housing tax credits ("LIHTC") follows the allocation of depreciation losses. If an investor's capital account becomes


When and why to use the Section 83(b) election
  • Bryan Cave LLP
  • USA
  • August 26 2014

Start-up founders, executives and other employees should understand the role that Internal Revenue Code Section 83 plays in effective tax planning


Avoiding an accuracy-related penalty for reasonable cause based on reliance on a tax professional
  • Bryan Cave LLP
  • USA
  • April 29 2013

Taxpayers seeking abatement from the accuracy-related penalty imposed under section 6662(a) of the Code often argue reasonable cause based upon


Federal tax consequences of trust modificationreformation: score one for the IRS
  • Bryan Cave LLP
  • USA
  • June 6 2013

When is a modification or reformation of an irrevocable trust given effect for Federal tax purposes? In each of two recent private letter rulings