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Article

Greenberg Traurig LLP | USA | 1 Nov 2017

Regulators Weigh in on Digital Assets, Tokens, Securities, and Derivative Instruments Used in ICOs

The rise of blockchain technology ventures raising money preternaturally through initial coin offerings and token generation events

Article

Greenberg Traurig LLP | USA | 22 Jul 2011

Closer to fine: IRS expands the safe-harbor for swap assignments to accommodate Dodd-Frank implementation

On July 21, 2011, the Internal Revenue Service (IRS) promulgated a temporary regulation providing very good news for users of derivative contracts.

Article

Greenberg Traurig LLP | USA | 4 Jun 2010

Summary of recent amendments to SEC Rule 15c2-12

On May 26, 2010, the Securities and Exchange Commission ("SEC") unanimously approved amendments to its Rule 15c2-12 (the "Rule") which will expand the continuing disclosure obligations of issuers of municipal securities.

Article

Greenberg Traurig LLP | USA | 21 May 2010

When the other shoe falls: IRS Notice 2010-46 restricts the application of Notice 97-66 in advance of the effective date of Code 871(l)

Notice 97-661 created an opportunity for non-United States financial institutions to participate in the securities lending markets for stocks of U.S. corporations without suffering burdensome U.S. federal withholding taxes.

Article

Greenberg Traurig LLP | USA | 11 Jan 2010

Final regulations issued for reporting requirements relating to transfers of stock acquired pursuant to incentive stock options and employee stock purchase plans

On November 16, 2009, the IRS issued final regulations governing the informational reporting and disclosure requirements that are triggered by the transfer of stock ("Stock Transfers") acquired pursuant to the exercise of incentive stock options (ISOs) or purchased under an employee stock purchase plan (ESPP).

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