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Shearman & Sterling LLP
By Laurence E. Crouch
The US Tax Court rejected a 25-year old IRS Revenue Ruling and held that gain from the sale or other disposition by a non-US person of an interest in a partnership that is engaged in a US business will not be treated as "effectively connected income"...
By Kenneth Laverriere, John Cannon, III, Doreen Lilienfeld, Linda Rappaport
If finalized, these amendments would constitute the second delay in applicability of these controversial exemptions.
By Robert Treuhold, Russell Sacks, Jennifer D. Morton
On May 9, 2017, the Financial Industry Regulatory Authority, Inc. issued an interpretive letter regarding its IPO allocation rule 5131(b) and its exception 5131.02(b).
By Shearman & Sterling LLP
The PSC regime requires, among other things, certain UK entities to maintain a publicly available register of PSCs and to make public filings in respect of it.
By Laurence E. Crouch, Ethan Harris, Kristen M. Garry, Michael Shulman, Ryan Au
The documentation rules would have originally applied to debt instruments issued or deemed to be issued on or after January 1, 2018.
By Matthew Bersani
In this newsletter, we provide a snapshot of the principal Asian, US, European and selected international governance and securities law developments of interest to Asian corporates and financial institutions.
By Thomas Donegan, Barnabas Reynolds, Ben McMurdo, Sandy Collins
On 13 July 2017, the UK government published the European Union (Withdrawal) Bill, known as the "Great Repeal Bill."
By Shearman & Sterling LLP
On 5 June 2017, in Kokesh v. SEC, the US Supreme Court held unanimously that the ability of the SEC to seek disgorgement for violations of the federal securities laws is subject to a five-year statute of limitations.
By Kristen M. Garry, Michael Shulman, Nathan Tasso, Matt Wochok
The New Notice extends the effective date for certain rules in those final regulations and extends the phase-in period provided last December, in Notice 2016-76 (the "2016 Notice")...
By Paolisa Nebbia
After 894 days of discussion, the Italian Parliament has approved, on 2 August 2017...
By Shearman & Sterling LLP
On 16 June 2017, Hong Kong Exchanges and Clearing Limited and its subsidiary The Stock Exchange of Hong Kong Limited launched a consultation on a package of proposals through two separate papers:
By Shearman & Sterling LLP
On 1 June 2017, Borsa Italiana S.p.A., the managing company of the Italian stock exchange, issued notice No. 11445 (the "Notice No. 11445"), with a view to clarifying the application of the rules...
By Shearman & Sterling LLP
On 27 April 2017, CONSOB issued the resolution No. 19974 (the "Resolution No. 19974"), approving the amendments to the Regulation on Issuers, and the Bank of Italy and CONSOB amended their joint regulation...
By Shearman & Sterling LLP
On 22 March 2017, the Italian securities and exchange commission (Commissione Nazionale per le Società e la Borsa, "CONSOB") issued the resolution No. 19925...
By Shearman & Sterling LLP
On 5 May 2017, in City of Dearborn Heights Act 345 Policy & Fire Retirement Sys. v. Align Technology, Inc., the federal appeals court based in California affirmed a lower court's dismissal of securities fraud claims...
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