Corporate & Securities

A few months ago the U.S. Tax Court ruled on a case involving the treatment of qualified personalservice corporations when those corporations are part of an affiliated group. The ruling hasimportant, and beneficial, tax implications for qualified personal service corporations in these types What is a...

 When businesses seek third-party investment they quickly run in to two problems: (1) finding investors and (2) complying with regulatory requirements relating to the issuance of securities. Crowdfunding has the potential to solve, or at least mitigate, both of these problems. The crowdfunding scene is...

US individuals that form an LLC probably do not give a lot of thought to opening a bank account for their new business, however for foreign individuals forming an LLC the process is not that straight-forward. First, the LLC must obtain an Employer Identification Number...

The Delaware Supreme Court upheld on May 8 in ATP Tour v. Deutscher Tennis Bund a corporate bylaw stating that losing plaintiffs of intra-corporate litigation must reimburse the company’s litigation expenses.The decision may have large repercussions if other firms follow suit because it means that...

Twitter’s upcoming IPO has brought increased attention to the company and its international tax affairs.  Twitter’s SEC filings have brought to light a number of Irish and Dutch subsidiaries, so it appears the company may follow Apple and Google’s lead in adopting a Double Irish...

With the recent release of another new set of proposed rules by the SEC, now is perhaps a good time to step back and look at where we are with regards to implementation of the JOBS Act.The JOBS Act was signed into law in April...

Issuers who conduct presentations at pitch fairs and venture capital fairs face significant uncertainty regarding SEC compliance with the rules on general solicitation. The SEC recently released new rules that permit general solicitation; however, there are onerous filing requirements that many issuers will want to...

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