Business Organization General Business Finance & Banking

Read Business Organization updates, alerts, news, and legal analysis from leading lawyers and law firms:
News & Analysis as of

LLP Members and Pensions Auto-Enrolment: An Update

The UK Supreme Court ruled in May 2014, in Clyde & Co LLP and another v Bates van Winkelhof, that members of Limited Liability Partnerships (LLPs) are to be treated as “workers” and therefore are covered by the protections...more

From Here to Eternity or San Juan! - Transitional Tax Planning with Pre-IPO or Appreciating Closely Held Stock

Speaking of Eternity, I must admit that I am a big fan of gospel music. While I like old school or traditional gospel, I prefer the newer R&B urban sound popularized beginning with Andrew Crouch and later Fred Hammond and...more

EU Adopts a Parent-Subsidiary Directive Amendment on Hybrid Loans

On July 8th 2014, the European Union’s Economic and Financial Affairs Council (ECOFIN) adopted an amendment to the Parent-Subsidiary Directive (PSD). This amendment is targeted at cross-border hybrid loans and aims to...more

ICAV for Christmas!

In our January 2014 OnPoint - Yes - ICAV! Irish Minister for Finance Announces New Irish Corporate Fund Vehicle - we outlined details of the proposed new Irish corporate investment fund vehicle and the enhancements that it...more

Are You My Partner? Considerations for Structuring Business Transactions

When entering into a business arrangement where revenues are shared between two or more persons, it is necessary to consider whether those parties have become partners either for state law or tax purposes. No express intent...more

Venture Capital Firm Liable For "Aiding And Abetting" Breach Of Fiduciary Duty

A recent case in the California Court of Appeals underscores the dangers that await venture capital firms brave (or foolish) enough to fund companies in the midst of internal disputes. In American Master Lease LLC v Idanta...more

The Franchise Tax Board’s Doing Business Legal Ruling – Ex Nihilo, Aliquid Fit

Today’s post will try to put the Franchise Tax Board’s recent Legal Ruling 2014-01 in perspective by imagining the following inquisition by the Franchise Tax Board...more

FDIC Gives Guidance to S-Corporation Banks Regarding Dividends under Basel III

On July 21, the FDIC clarified how it will evaluate requests by S-Corporation Banks to make dividend payments that would otherwise be prohibited under the Basel III capital conservation buffer. New Basel III capital rules...more

Who Is a “Founder”?

Bestowing the title of “Founder” does not itself give the Founder any special legal rights because the title “Founder” has no independent legal meaning. Whatever rights a Founder may have are defined by the agreements...more

Tronox Inc. v. Anadarko Petroleum Corp. (In re Tronox Inc.) – Bankruptcy Court Takes Unusual Steps to Declare Corporate...

Companies that have valuable assets but also face significant liabilities will sometimes engage in restructurings to isolate, or “ring-fence,” the good assets from the liabilities. Often the companies are able to accomplish...more

Cayman Revises the Exempted Limited Partnership Law

On 2 July 2014 the Cayman Islands government passed into law substantial revisions to its exempted limited partnership legislation in the form of the Exempted Limited Partnership Law, 2014 (the New ELP Law). The...more

Seed Capital Review: Fall 2013 Survey Of Angel Financings

Welcome to the first installment of Seed Capital review, written by members of the entrepreneurial Services Group at Gray plant mooty. this is our first periodic report analyzing seed capital being raised by companies in...more

While UK tech start-ups face fierce competition for limited investment capital, MoFo’s Top 10 Legal Tips for Tech Start-Ups can...

As demonstrated during this week's inaugural London technology week there are an increasing number of UK start-ups competing for limited investment capital. In this crowded market, how do you make sure that your start-up...more

The Effects of a Mandatory Register of Beneficial Ownership

Some of the many attractions of the British Virgin Islands (the BVI) for both corporates and lenders are the relatively sophisticated legal system, low operating costs and creditor friendly insolvency regime. In recent times...more

CAMAC's Report on Equity Crowdfunding

Does it Pave the Way to Bridge the Capital Gap for Start-Ups and Small Scale Enterprises in Australia? The Corporations and Markets Advisory Committee (CAMAC) released its report on crowd sourced equity funding (CSEF)...more

Bank Regulators Require Changes To Tax Allocation Agreements

Acting in response to divergent results in recent court decisions, the Federal bank regulatory agencies have adopted an Addendum to their longstanding rules regarding income tax allocation agreements between insured...more

Cayman Islands Director Registration and Licensing Law

The Cayman Islands Director Registration and Licensing Law (2014) (the Law) was recently gazetted along with the related regulations which set out in more detail the registration requirements and fees. The Law came into...more

Fair Valuation and Mutual Fund Directors: History of Enforcement Actions Against Independent Directors

At the ICI 2014 Mutual Funds and Investment Management Conference, the staff of the Division of Investment Management announced that it would not propose comprehensive guidance on valuation of investment company portfolios...more

DBO Filing Procedures Set To Change Big Time

When I joined the Department of Corporations, it had no website and filings were made only in hard copy. In the ensuing years, the Department (now known as the Department of Business Oversight) created a website, established...more

Doing Business in Latin America and the Caribbean: Puerto Rico

In 1493, Christopher Columbus arrived in Puerto Rico and claimed the island for the Spanish Crown. Spain controlled the island for most of the next four centuries until 1898, when it ceded Puerto Rico to the United States as...more

The Oklahoma MLP Quarterly - 1Q 2014

The Oklahoma MLP Quarterly highlights changes in taxation, law and capital markets that affect master limited partnerships who have headquarters located in, or significant contacts with, Oklahoma. The publication is...more

Doing Business in Latin America and the Caribbean: Peru

Peru is located on the central western coast of South America. Peru’s population is around 26 million people, with 52% of them living in the coastal region, 37% in the Andes and 11% in the Amazon region. Peru has a...more

Doing Business in Latin America and the Caribbean: Paraguay

With an area of 406,752 square kilometers, Paraguay occupies the central plain of South America. It has the world’s largest fresh water reserve known as “Acuífero Guaraní.” The country’s fertile soil is one of the major...more

SEC Warns Private Equity Fund Advisers about Compliance Shortcomings

Andrew J. Bowden, Director of the Securities and Exchange Commission's Office of Compliance Inspections and Examinations (OCIE) delivered remarks at last week's Private Equity International (PEI) 2014 Compliance Forum that...more

Doing Business In Iowa

ABOUT IOWA - A. Population and Geography - Centrally located in the United States, the state of Iowa is characterized by rich agricultural land, with wetlands, woodlands, and prairie throughout. The state...more

767 Results
|
View per page
Page: of 31

Follow Business Organization Updates on: