Emily Lam

Emily Lam

Skadden, Arps, Slate, Meagher & Flom LLP

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Latest Publications


Hong Kong Regulatory Update

This Hong Kong regulatory update is intended to provide a brief overview of the principal Hong Kong regulatory developments in the preceding three months relevant to companies listed or proposed to be listed on The Stock...more

9/25/2015 - Corporate Governance Corporate Social Responsibility Enforcement Actions Financial Reporting HKEx Hong Kong Hong Kong Securities and Futures Commission (HKSFC) Hong Kong Stock Exchange Listing Rules Publicly-Traded Companies Subsidiaries VIE Structures

"Tax Court Invalidates Stock-Based Compensation Amendment in Altera"

On July 27, 2015, the U.S. Tax Court, in Altera Corp. and Subsidiaries v. Commissioner, 145 T.C. No. 3, invalidated a 2003 amendment to Treas. Reg. §1.482-7(d)(2) (2003 Amendment) that required controlled participants in a...more

8/4/2015 - Administrative Procedure Act Cost-Sharing IRS Legislative Amendments Rulemaking Process SBC Stock-Based Compensation Tax Court Treasury

"Exempt and Nonprofit Organizations Alert: New York Non-Profit Revitalization Act"

The Non-Profit Revitalization Act of 2013 (the Act) (S5845/A8072), which effects the first major overhaul of the New York Not-for-Profit Corporation Law (the NPCL) in four decades, will be signed into law by New York Governor...more

12/17/2013 - Audits Board of Directors Conflicts of Interest Corporate Governance Non-Profits Whistleblowers

"Senate Finance Chair’s Accounting-Related Reform Proposals Would Repeal Favorable Provisions Senate"

On November 21, 2013, Senator Max Baucus (D-Mont.), Chairman of the Senate Finance Committee, released a Staff Discussion Draft containing tax reform proposals relating to several accounting-related provisions of the Internal...more

11/25/2013 - Financial Regulatory Reform Legislative Agendas

"US Tax Court Issues Key Section 199 Decision for Contract Manufacturing Arrangements"

In a case of first impression, the United States Tax Court has applied the Section 199 domestic production rules in a contract manufacturing context. In Advo, Inc. & Subsidiaries v. Commissioner, the court rejected the view...more

11/4/2013 - Manufacturers Section 199

"Exempt and Nonprofit Organizations Alert: IRS Addresses UBTI and Executive Compensation Issues"

IRS Addresses Issues of Unrelated Business Taxable Income and Executive Compensation in Colleges and Universities Compliance Project Report - On April 25, 2013, the Internal Revenue Service (IRS) released its Final...more

5/8/2013 - Business Taxes Executive Compensation Exempt Organizations IRS

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