Securities Business Organization Tax

IRS Corporate Taxes Internal Revenue Code (IRC) Income Taxes U.S. Treasury Capital Gains SEC Stocks Shareholders Proposed Regulation Qualified Small Business Stock Partnerships Publicly-Traded Companies Executive Compensation Foreign Investment Dividends Limited Liability Company (LLC) REIT Startups Investment Funds Popular UK Tax Deductions Private Equity EU S-Corporation Final Rules Withholding Tax C-Corporation Canada Section 162(m) Spinoffs Stock Options Protecting Americans from Tax Hikes (PATH) Act Reporting Requirements Section 409A Acquisitions Deferred Compensation Gain Exclusion Multinationals Private Letter Rulings Tax Court Tax Exemptions Board of Directors Employee Stock Purchase Plans Foreign Corporations Related Parties Small Business Tax Liability Tax Planning Tax Reform Venture Capital Alternative Minimum Tax Corporate Governance Entrepreneurs Incentive Stock Options Initial Public Offerings Emerging Growth Companies Investors Mergers Safe Harbors Asset Management Business Taxes CFTC Debt Disclosure Requirements Double Taxation Fund Managers International Tax Issues IPO Limited Partnerships RICs Securities Shareholder Distributions Subsidiaries Tax Treaty American Taxpayer Relief Act Audits Carried Interest Corporate Counsel Debt Securities Distribution Rules Dodd-Frank Family Businesses Investment Companies Real Estate Investments Vesting AIFM AIFMD Australia Banking Sector Beneficial Owner Comment Period Employee Benefits Equity Compensation Fiduciary Duty Filing Requirements FIRPTA HMRC Investment Adviser Investment Tax Credits Passive Activity Renewable Energy Revenue Procedures Section 355 Tax Avoidance Tax Credits Tax Incentives Tax-Free Spin-Offs Technology Sector Transfer Pricing Angel Investors Anti-Inversion Regulations Capital Markets Controlled Foreign Corporations Controlled Groups Derivatives Employee Shareholders Enforcement Actions Equity Investors ERISA ESOP Estate Tax Exemptions FATCA Financial Regulatory Reform Germany Holding Companies India Inversion JOBS Act Leveraged Finance Luxembourg New Guidance New Legislation OECD Oil & Gas Pay-for-Performance Private Placements Privately Held Corporations Restricted Stocks Russia SCOTUS Singapore Tax-Free Transfers Transfer of Assets Amended Regulation Anti-Avoidance Autumn Statement Broker-Dealer Business Formation CFOs Change of Ownership Closely Held Businesses Commodities Compliance Corporate Officers Due Diligence Federal Budget Federal Reserve Filing Deadlines Financial Conduct Authority (FCA) FINRA Form 3922 France Franchise Taxes ISOs Italy Life Sciences Money Laundering Net Operating Losses New Regulations Parent Corporation Pass-Through Entities Passive Foreign Investment Company Private Equity Funds Private Foundations Public Utility Real Estate Transfers Recapitalization Required Documentation Retirement Plan Retroactive Application SAR Securities Fraud Tax Deferral Tax Evasion Tax Extenders Taxable Distributions Trump Administration UCITS Valuation Affiliates AIFs Alternative Investment Funds Benefit Plan Sponsors BEPS Breach of Duty Business Assets Business Entities Business Valuations C-Suite Executives Carried Interest Tax Rates CEOs Chief Compliance Officers Choice of Entity Commercial Court Conflicts of Interest Corporate Conversions Corporate Issuers Cost-Sharing Covered Employee Cutler v Franchise Tax Board D&O Insurance Debt-Equity Derivative Suit DOL Early Stage Companies EBITDA Employee Share Schemes Energy Projects Energy Sector Estate Planning Excise Tax FASB FDIC Federal Power Act Federal Taxes FERC Financial Statements Fiscal Cliff Foreign Entities Foreign Persons Foreign Subsidiaries Forfeiture Form 3921 Franchise Tax Board GAAP Hedge Funds Infrastructure Institutional Investors Investment Investment Management Investment Portfolios IRC Section 83(b) Limited Liability Partnerships LLPs Management Fees Master Limited Partnerships Money Market Funds Mortgage REITS Mutual Funds Nasdaq Net Investment Income Non-GAAP Financial Measures NYSE Partnership Interests Payroll Taxes Profits Interests Project Finance Proposed Amendments Proposed Legislation Qualified Restricted Stock Units (RSUs) Registration Statement Repatriation Reserved Alternative Investment Funds (RAIF) Retroactive Taxes Sale of Assets Self-Employment Tax Share Classes Shareholder Litigation Stamp Duty Land Tax State Taxes Statute of Limitations Tax Rates Tax Refunds Ukraine Visas Whistleblowers Year-End Tax Planning Young Lawyers 401k 501(c)(3) Abandonment Accredited Investors Administrative Procedure Act AIF Anti-Abuse Rule Anti-Money Laundering Appeals Asset Diversification Best Practices Bifurcation Bonds Bonus Depreciation Brazil Budgets Business Income Business Judgment Rule Business Ownership C&DIs Capital Formation Carry Forward Cayman Islands Central Bank of Ireland Change in Control Charitable Organizations China Civil Monetary Penalty Class Action Collateralized Debt Obligations Commerce Clause Common Reporting Standard (CRS) Conservation Easements Consolidated Tax Returns Consultation Controlled Transactions Controlling Stockholders Conversion Corporate Bonds Corporate Sales Transactions Corporate Social Responsibility CPO Creditors Cross-Border Transactions Cybersecurity Debentures Deduction Limitations Device Test Discovery Rule Disguised Sales Disregarded Entities Diversification Requirements Emerging Technology Companies Enforcement Equity Plans Equivalency Determinations Eurobonds False Claims Act (FCA) FCPA FDAP Fees Fiduciary Rule Financial Guarantee Requirements Financial Institutions FinCEN Fines Foreign Issuers Foreign Nationals Fraud FSOC GAAR Gabelli v SEC General Elections General Partnerships General Solicitation Grantor Trusts Information Statements Intercompany Transactions Interest Payments International Labor Laws Investment Partnerships Ireland Jurisdiction Labor Code Liquidation Management Contracts Member State Merger Agreements MiFID II Mineral Exploration Mining Minority Shareholders Netherlands No-Action Letters Offshore Funds Partnership Agreements Penalties Pending Legislation Pension Funds Pensions Performance Incentives PFIC Poland Private Funds Privatization Program Related Investments (PRIs) Public Offerings Purchase Price Recharacterization Registration Requirement Regulation S-K Regulatory Agenda Regulatory Standards Remuneration Required Minimum Distributions Revenue Procedure 2016-40 Revenue Procedure 2016-44 Ring-Fencing Rule 144A Rule 16b-3 Sarbanes-Oxley Section 871(m) Securities Act of 1933 Securities Litigation Seed Financing Share Capital Smaller Reporting Companies Social Media Stock Appreciation Rights Stock Ownership Stock Sale Agreements Stock-Based Compensation Structured Finance Student Loans Supreme Court of Canada Target Company Tax Assessment Tax Basis Tax Benefits Tax Exempt Entities Tax-Exempt Bonds Tax-Free Exchanges Taxable Income TEFRA Termination TLAC Transfer Taxes Transfers Transparency Treasury Tribunals UK Brexit UK Supreme Court Underwriting VAT Waivers White Collar Crimes Withholding Requirements Yahoo! 1099-DIV 1099s 501(c)(4) ACH Payments Acquisition Agreements Active Business Test Active Trade or Business Test Add-Back Legislation Administrative Appointments Adoption Advertising AIG Alibaba Andrew Cuomo Annual Reports Anson v HMRC Antitrust Investigations Apple Arbitration Articles of Incorporation Asset-Backed Securities Attorney-Client Privilege Audit Committee Auditors Austria Bad Boy Liability Bank Holding Company Bank Secrecy Act Banks Barack Obama Basel III Basket Transactions Bayer Belgium Beneficiaries Benefit Corporations Best Interest Contract Exemptions Bipartisan Budget Blacklist Bona Fide Purchaser Bond Financing Borrowers Bribery British Virgin Islands Business Continuity Plans Business Development Companies Business Expenses Business Succession Buyers CA Supreme Court Canadian Revenue Agency Capital Assets Capital Contributions Capital Expenditures Capital Losses Capital Raising Capital Structures Capitalization CDIs CFC Chapter 11 Charitable Donations Charitable Rollover Check the Box Rules CJEU Clearing Agencies Collateralized Loan Obligations Commercial Leases Commercial Property Owners Commercially Reasonable Efforts Commodity Futures Contracts Common Stock Compensation & Benefits Compensatory Awards Complex Corporate Transactions Confidential Information Congressional Review Act Consolidated Audit Trail Conspiracies Constitutional Challenges Constitutional Courts Continuing Legal Education Contract Terms Contribution Agreements Control Test Convertible Debt Convertible Notes Cooperation Corporate Bonuses Corporate Charters Corporate Dissolution Corporate Financing Corporate Liability Corporate Management Corporate Practice of Medicine Corporate Veil Corporations Code CPOs CRD IV Directive Criminal Convictions Criminal Prosecution Crowdfunding CSSF Cyber Attacks Data Breach DE Supreme Court Deadlines Dealers Debt Financing Debt Instruments Debt Restructuring Decision-Making Process Declaratory Judgments Declination Deductions Defend Trade Secrets Act (DTSA) Defense Strategies Defined Contribution Plans Delaware General Corporation Law Delays Department of Revenue Deposit Accounts Derivatives Clearing Organizations Director Compensation Directors Discounts Discrimination Disgorgement Dismissals Diversity Jurisdiction Dividend-Equivalent Transactions Divorce Doing Business DOJ Domestic International Sales Corporation Dormant Commerce Clause Dow Chemical Drones DSIO Dual Class Share Companies Duties Dynasty Trust e-Services Easements Economic Development Economically Targeted Investments EEO-1 EMEA EMIR Employee Rights Enforcement Authority Enterprise and Regulatory Reform Act Entire Fairness Standard Environmental Crimes Environmental Violations EPA Equity Equity Financing Equity Securities Equity Swaps Escheat ETNs EU Council of Ministers European Commission European Court of Justice (ECJ) Exceptions Exchange-Traded Products Exclusions Executive Orders Exercise of an Option Fair Market Value Family Limited Partnerships Federal Priority Act Federal v State Law Application Fédération Internationale de Football Association (FIFA) Fee Waivers Feed-in-Tariffs Financial Adviser Financial Reporting Financial Restatements Financial Services Industry Financial Transactions Financing Finders Finland FIRB FIRREA Fixing America’s Surface Transportation Act (FAST Act) Floating NAV Foreign Affiliates Foreign Banks Foreign Charities Foreign Direct Investment Foreign Equivalency Determination Foreign Exchanges Foreign Investment Fund Foreign Jurisdictions Foreign Ownership Foreign Tax Form 1098-T Form 13F Form 8-K Form S-1 Forward Contracts Fracking Fraudulent Transfers Free Trade Agreements FSB FX Forwards FX Swaps General Partner Generation-Skipping Transfer Gift-Tax Exemption Golden Leash Arrangements Golden Parachutes Good Faith Goodwill Government Investigations Grandfathering Rules Grants Greece GST Guilty Pleas Harmless Error Health and Welfare Plans Health Care Providers Healthcare Fraud HIRE Act Hong Kong Hospitals Hostile Takeover Howey Human Resources Professionals Human Rights ICAV Identity Theft IFRS Implementation Day Incentives Income Tax Act Incorporation Independent Contractors Individual Investors Act Indonesia Inflation Adjustments Information Reports Initial Coin Offering (ICOs) Innovation Insider Trading Insolvency Insurance Industry Intellectual Property Protection Interest Rate Adjustments Interest Rates Internet of Things Interstate Commerce Intracompany Transferees Investment Company Act of 1940 Investment Fund Vehicles IP License IRA Rollovers Irrevocable Trusts ISDA ISS Jerry Brown Justice Scalia Large Business & International Division (LB&I) Large Corporate Filers Legal Ethics Legislative Agendas Legislative Amendments Leverage Capital Ratio Leveraged Buyout Leveraged Lending Limited Liability Limited Partnerships Liquidity Listing Rules LLLP's Loan Agreements Loan Documentation Loss-Carryover Lump Sum Payments Macron Law Management Agreements Management Companies Manufacturers Market Basket Marketing Material Misstatements Membership Interest Minerals Ministry of Finance Misrepresentation MMF Monsanto Municipal Bonds Municipal Securities Issuers Municipal Securities Market National Futures Association New Amendments New Market Tax Credits Nexus Non-Domiciled Investors Non-Profits Non-Resident Income Taxes Non-Taxable Income Non-Voting Shares Nonbank Firms Notice and Comment NY Supreme Court OCC Offering Statements Offsets Oil Prices Ontario Securities Commission (OSC) Open Source Software Operating Agreements Ownership Rules partnership Partnership Distributions Passporting Patent Trolls Patents Pay Equity Laws Pay Ratio PCAOB Peer-to-Peer Personal Liability Physicians Piercing the Corporate Veil Plea Negotiations Pleading Standards Political Candidates Pooled Investment Vehicles Portfolio Companies Portfolio Managers Power Purchase Agreements Preferential Transfers Preferred Shares Prepaid Payment Products Presidential Elections Price Manipulation Principal Executive Officer Private Company Shares Private Investment Funds Private Placement Insurance Production Tax Credit Professional Corporation Professional Investors Profit Sharing Profits Prohibited Transactions Promissory Notes Protective Orders Proxy Proposals Proxy Season Proxy Statements Public Comment Public Entities Public Hearing Public Policy Public Procurement Policies Puerto Rico Putative Class Actions QIAIF Qualified Derivatives Dealers (QDDs) Qualified Retirement Plans Qualifying Income Qui Tam R&D R&D Tax Credits Real Estate Market Realty Transfer Taxes Reclassification Rules Reconciliation Redeterminations Registered Investment Advisors Registered Investment Companies (RICs) Registration Regulation D Regulation S-X Regulatory Agencies Regulatory History Regulatory Reform Relators Reorganizations Representations and Warranties Residence Taxes Residency Requirements Residency Status Residential Real Estate Market Resource Extraction Responsible Person Liability Retail Market Revenue & Taxation Code Revenue Procedure 2015-27 Revenue Procedure 2015-28 Revenue Procedure 2016-50 Reversal Revocation Right of Distribution Risk Capital Rollover Equity Roth IRA Royalties Rule 147 Rule 15a-6 Rule 2210 Rulemaking Process Russian Tax Authority SAAS Sales Tax Saudi Arabia Say-on-Pay SBC SEC Advisory Committee SEC Comment Letter Process Section 1031 Exchange Section 203 Section 336(e) Section 337 Section 385 Section 457(f) Section 457A Section 956 Securitization Selective Waivers Self-Dealing Sellers Selling a Business Severance Agreements Share Buybacks Shareholder Approval Shareholder Proposals Shareholder Protection Agreements Shareholder Rights Shareholder Votes Shareholders' Agreements Short-Swing Trading SICAV SIP Small Business Jobs Act SMEs Social Entrepreneurship Solar Panels Sole Proprietorship Spain Special Purpose Entities Special Purpose Vehicles State Budgets State False Claims Acts State Labor Laws Step-Up Basis Stock Drop Litigation Stock Purchase Agreement Stock Redemption Stock Repurchases Stock Trades Stock Transfer Restrictions Strategic Planning Stress Tests Structured Financial Products Subordinated Debt Subpart F Substance Over Form Rule Substantial Shareholding Exemption (SSE) Succession Planning Sun Capital Partners Supervision Swaps Tax Appeals Tax Authority Tax Code Tax Equity Partnership Tax Haven Tax Increases Tax Litigation Tax Returns Tax Tribunal Tax-Deferred Exchanges Tax-Residency Certificate Tenants Termination Clauses Thailand Third-Party Agents Token Sales Toronto Stock Exchange Trade Agreements Trade Policy Transfer of Control Transfer Restrictions Trucking Industry Trustees Trusts TUPE UBTI Unclaimed Property Unfair Dismissal Unicorns Unit Trusts Unregistered Securities Unrelated Business Income Tax Up-C Entity USPTO Vanguard Variable Insurance Venture Funding Virtual Currency Volcker Rule Voting Powers Voting Securities W-2 Webinars Whistleblower Protection Policies Wind Power Withdrawal Liability Withholding Allowances Work Permits WTO Year-End Compliance Checklist