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Searching Content indexed under Corporate and Company Law by Steptoe & Johnson LLP ordered by Published Date Descending.
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1
What To Do If Your Third Party Is Embroiled In A Corruption Scandal
Multinational companies may suffer severe reputational and legal risks if third parties with whom they deal become embroiled in corruption scandals. To address this situation, the author describes...
United States
16 Oct 2019
2
Brexit: How Do US And Overseas Investors Take Advantage?
This briefing note examines certain legal implications of Brexit for US and overseas investors seeking to take advantage of the exchange rate volatility.
UK
9 Oct 2019
3
Does My Company Need A Data Privacy Officer?
Data privacy laws are front and center with the GDPR's one-year anniversary and the California Consumer Privacy Act taking effect in months.
United States
8 Oct 2019
4
Guidance On The Guidance: Highlights From The Resource Guide To The US Foreign Corrupt Practices Act
The Department of Justice and Securities and Exchange Commission issued a long-awaited Resource Guide on their interpretation of and enforcement strategy for the US Foreign Corrupt Practices Act.
United States
4 Dec 2012
5
UN Guiding Principles For Business & Human Rights: Issuance Of Ruggie Principles Portends Increasing Need For Multinational Businesses To Focus On Human Rights Compliance
Professor John Ruggie, the United Nations Special Representative of the Secretary-General on the issue of human rights and transnational corporations and other business enterprises, issued a final Report and Guiding Principles on Business and Human Rights on March 24, 2011.
United States
24 May 2011
6
UK Ministry Of Justice Publishes Guidance To The UK Bribery Act; Announces Act To Enter Into Force On 1 July 2011
Today, the UK Ministry of Justice published the Guidance to the Bribery Act 2010 ("the Guidance"), and announced that the Act will come into force on 1 July 2011.
UK
4 Apr 2011
7
Partnership Noncompensatory Options
There is a wealth of information available on the proposed noncompensatory options, much of it very good. However, little of it goes beyond what the proposed noncompensatory option regulations say, and those regulations are woefully short on guidance speaking to realistic transactions. What follows is a description of the guidance we have along with an attempt to apply that guidance to more complex fact patterns.
United States
1 Jul 2004
8
Use of Limited Liability Companies in Corporate Transactions
The check-the-box regulations provide a host of planning opportunities for taxpayers, particularly with respect to the use of disregarded entities, such as single-member limited liability companies ("LLCs"). However, the fact that an entity may be disregarded for federal tax purposes generally does not affect the rights and obligations of the owners under state law. Treas. Reg. § 301.7701-1(a). Thus, if a state does not sanction the use of single-member LLCs or follow the check-the-box
United States
 
21 Jun 2004
9
Exiting a Partnership Without Selling Your Interest: Liquidating Distributions, Mergers and Divisions, and Related Topics
On January 11,2000, the Treasury Department issued proposed regulations under §708, relating to the tax consequences of partnership mergers and divisions. Prop. Reg. §1.708-1(c), (d) (January 10, 1999).
United States
17 Jun 2004
10
Tax Planning for Contributions of Property To Partnerships
Under the general rules of sections 721 and 731 of the Internal Revenue Code of 1986, as amended (the "Code"), contributions of property to and distributions of property from a partnership are not generally taxable to either the partnership or its partners. However, as part of the Deficit Reduction Act of 1984, Congress enacted section 707(a)(2)(B).
United States
10 Jun 2004
11
New Temporary Section 355(e) Regulations – A Vast Improvement
In 1997, Congress enacted the Taxpayer Relief Act of 1997, which added section 355(e) to the Internal Revenue Code. Under section 355(e), the so-called anti-Morris Trust provision, a distributing corporation will recognize gain if one or more persons acquire, directly or indirectly, 50 percent or more of the stock (measured by vote or value) of the distributing or any controlled corporation as "part of a plan (or series of related transactions)" (referred to herein as a "plan&quo
United States
19 Mar 2004
12
Current Developments in Tax-Free And Taxable Acquisitions And Separations
Step Transaction and COBE Issues are discussed in this article.
United States
 
16 Mar 2004
13
Section 382 Of The Internal Revenue Code Of 1986
Section 382 Of The Internal Revenue Code Of 1986
United States
9 Mar 2004
14
The Section 355(d) Regulations: Narrowing the Scope of an Overly Broad Statute
Section 355(d) of the Internal Revenue Code imposes limitations on a distributing corporation’s ability to distribute the stock of a controlled subsidiary tax free under section 355, when such distributing corporation or controlled subsidiary has been "recently" purchased.
United States
 
1 Mar 2004
15
Regulations Governing Intercompany Transactions Within Consolidated Groups
On July 18, 1995, the Internal Revenue Service (the "Service") published final regulations that revise the manner in which consolidated groups account for transactions occurring between members of the group (the "current rules").
United States
26 Feb 2004
16
Section 197 and Partnership Transactions
Enacted as part of the Omnibus Budget Reconciliation Act of 1993, P.L. 103-66 Stat. 312, section 197 1 governs the tax treatment of acquired intangible assets.
United States
20 Feb 2004
17
Section 382 - Fluctuation in Value
The examples set forth focus only on the impact of stock value fluctuations on the ownership change calculation. Each class of stock in the examples is presumed to count for section 382 purposes. The problem becomes quite complex if the possibility of disregarding stock as "stock" is factored into the analysis.
United States
19 Feb 2004
18
Section 384 Of The Internal Revenue Code Of 1986
Section 10226 of the Revenue Act of 1987, P.L. 100-203 ("OBRA"), added section 384 to the Code. The general purpose of section 384, as originally enacted, was to prohibit loss corporations from using their losses to shelter built-in gains of an acquired target corporation if such gains were recognized within the five-year period after the target's acquisition.
United States
18 Feb 2004
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