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2023 Doing Business in the United States

The U.S. is one of the easiest jurisdictions in the world in which to do business and continues to be the world’s top destination for foreign direct investment. Regulatory barriers are generally low, establishing a branch...more

Land of opportunity – why Australian investors are being drawn to the United States

Billions of dollars worldwide are pouring into the transition to green energy, no more so than in the United States (U.S.) where new legislation is providing a powerful stimulus. For Australian investors, the opportunity to...more

U.S. tax alert: Inflation Reduction Act, CHIPS Act & Private Capital

On August 16th, President Biden signed the Inflation Reduction Act of 2022 (H.R. 5376) into law (the “IRA”). Among the most significant provisions in the bill are extensions and expansions of clean energy tax incentives, a...more

Just launched: Doing business in the United States 2022

The U.S. is one of the easiest jurisdictions in the world in which to do business. Regulatory barriers are generally low, establishing a branch or business entity is quick and easy, labor and employment laws are much more...more

Doing business in the United States

The U.S. is one of the easiest jurisdictions in the world in which to do business1 . 1 Regulatory barriers are generally low, establishing a branch or business entity is quick and easy, labor and employment laws are much...more

Final regulations – U.S. withholding tax on transfers of partnership interests

Since 2018, the buyers, sellers, and partnerships engaging in secondary and other transactions involving partnership interest transfers have been navigating complicated U.S. tax and related withholding obligations that apply...more

Final regulations - Foreign partner's U.S. tax liability on transfer of partnership interest

Given the overall development of the secondaries market and the increasing volume and size of secondary funds, the U.S. tax and withholding regime that applies to a foreign partner transferring an interest in a partnership...more

Secondary Transactions: ECI Withholding Amount and Partnership Liabilities

Proposed regulations have recently been issued by the U.S. Internal Revenue Services (IRS) under a withholding provision of U.S. tax law enacted in 2017 that imposes withholding tax on a non-U.S. person’s sale (or other...more

Doing business in the United States - 2019

The United States is one of the easiest jurisdictions in the world in which to do business. Regulatory barriers are generally low, establishing a branch or business entity is quick and easy, labor and employment laws are much...more

Funds Bulletin - February 2017

Funds Bulletin (a monthly round-up of topical legal, regulatory and tax issues affecting the fund industry). Features our summary of the FSCP's position paper on the impact of Brexit on financial services consumers, as well...more

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