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Capitalization

Mayer Brown

Japan Mulls ISSB-Based Sustainability Disclosure, Mandatory After 2027

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Japan is considering whether to require all of its primary listed companies to publish an annual sustainability report which substantively conforms with the standards issued by the IFRS’ International Sustainability Standards...more

Latham & Watkins LLP

Saudi Exchange Publishes Guidelines for Offering and Listing of Foreign Companies

Latham & Watkins LLP on

The Saudi Exchange published its guideline manual for foreign companies offering and/or listing on its Main Market. While current capital markets regulations and rules in Saudi Arabia permit such offerings, the lack of a...more

Dorsey & Whitney LLP

Thinking of Listing on the NASDAQ?

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The U.S securities market represents one of the largest sources of capital in the world, with a deep pool of liquidity and broad investor base that is not just looking at dividends and value but focused on the growth of...more

International Lawyers Network

Establishing a Business Entity in the United States (Updated)

1. Choosing the Right Legal Structure - 1.1 Introduction - Establishing a business entity in the United States can be an important strategic step for any international company that wants to avail itself of the...more

International Lawyers Network

Establishing a Business Entity in Turkey (Updated)

A. Types of Business Entities - 1. Description of The Types of Entities - Pursuant to Turkish Foreign Direct Investment Law, foreign investors are free to make foreign direct investments in Turkey and shall be...more

International Lawyers Network

Establishing a Business Entity in Italy (Updated)

1. Types of Business Entities - Italian law provides multiple forms of organizational structures to do business in Italy. They differ from one another due to the extent of liability undertaken by its members. In...more

International Lawyers Network

Establishing a Business Entity in India (Updated)

1. Types of Business Entities - 1.1 Description of the types of entities available in India through which to conduct business: A foreign entity may establish a business presence in India by: • opening a liaison...more

International Lawyers Network

Establishing a Business Entity in Greece (Updated)

1. Types of Business Entities - The main business entities in Greece are the following: i) the Société Anonyme (S.A.); ii) the Private Company (P.C.); iii) the Limited Liability Company (Ltd); iv) the General Partnership...more

BCLP

London: an Attractive IPO Venue for US Mid-Caps

BCLP on

While the British media is currently focussed on a small number of large-cap companies, formerly listed in London, choosing to move their listings to New York, there is another story which is not so well publicised. Many...more

WilmerHale

China Revises Company Law Effective July 1

WilmerHale on

The sixth and latest revision of the Company Law was adopted by the Standing Committee of the 14th National People’s Congress on December 29 after four readings, one more than the usual three readings, and will take effect on...more

International Lawyers Network

Establishing a Business Entity in France (Updated)

1. Types of Business Entities - • Description of the types of entities available in each jurisdiction through which to conduct business - Business may be conducted in France either through a French branch of a foreign...more

Nutter McClennen & Fish LLP

Commercial Real Estate Outlook for 2024

Paul Ayoub and Joseph Jannetty evaluate the Commercial Real Estate Outlook for 2024. They analyze key issues and data from the prior year to provide perspective on the challenges and opportunities in the real estate industry...more

International Lawyers Network

Establishing a Business Entity in England (Updated)

The attractiveness of the United Kingdom as a business location is unabated. There are many advantages to doing business in the UK. Investors can draw on a skilled workforce and access a large market; costs of labour and...more

Ankura

GCC’s Opportunity To Drive Value Through Shared Service Centers

Ankura on

In the Gulf Cooperation Council (GCC) region, mid-market capitalization investors have a unique opportunity to acquire or establish Shared Service Centers for their portfolio companies. This would provide scale for...more

Cadwalader, Wickersham & Taft LLP

The UK Consults on Clarification of the Requirements for Capitalisation of FX positions

The UK’s Prudential Regulation Authority (“PRA”) has published a consultation paper on the ‘Capitalisation of foreign exchange positions for market risk’ (CP17/23). CP17/23 proposes changes to implement upcoming Basel 3.1...more

Walkers

Benefits of Jersey companies for UK & US listings

Walkers on

Recent weeks and months have seen regular coverage on the growing trend of large UK based companies exploring listings on US stock exchanges such as New York Stock Exchange (NYSE) and Nasdaq at the expense of the London Stock...more

Fenwick & West LLP

Notice 2023-63 Proposes Comprehensive Guidance on the New R&D Capitalization Requirements

Fenwick & West LLP on

Released on September 8, 2023, IRS Notice 2023-63 provides wide-ranging and potentially controversial guidance on the capitalization and amortization of research and experimentation expenses under section 174....more

Morrison & Foerster LLP

Private Equity Buyer Validly Terminates Transaction by Way of “Accurate in all respects” Bring-Down Standard

On May 29, 2023, Chancellor Kathaleen McCormick of the Delaware Chancery Court held in HControl Holdings v. Antin Infrastructure Partners[1] that a private equity sponsor could walk away from its agreement to acquire a...more

Dechert LLP

Securities and Derivative Litigation: Quarterly Update - July 2023

Dechert LLP on

Examine a major Ninth Circuit decision affirming dismissal of a Section 14(a) derivative action based on a forum-selection clause; Highlight the Third Circuit’s adoption of the Omnicare standard for securities fraud claims;...more

Kramer Levin Naftalis & Frankel LLP

HControl Holdings v. Antin Infrastructure Partners: Terminating a Merger Agreement for Immaterial Breach (and Other Holdings)

A recent posttrial decision from Delaware regarding an alleged breach of a capitalization representation in a merger agreement is noteworthy. The decision establishes that a party is within its rights to back out of a deal...more

Fenwick & West LLP

Treatment of Capitalized R&D Costs under Section 174 on a Disposition of IP: The Other Shoe to Drop

Fenwick & West LLP on

One of the more significant issues that taxpayers and tax practitioners have faced in recent months is the Tax Cuts and Jobs Act’s (TCJA) amendment to Section 174, requiring capitalization of previously deductible R&D and...more

Eversheds Sutherland (US) LLP

A wolf in sheep’s clothing? IRS provides long-awaited capitalization guidance for natural gas companies

In recently issued Rev. Proc. 2023-15, the IRS provides a safe harbor method of accounting under which taxpayers may classify costs to repair, maintain, replace, or improve natural gas transmission and distribution property...more

International Lawyers Network

Establishing A Business Entity In Turkey (Updated)

A. Types of Business Entities - 1. Description of The Types of Entities - Pursuant to Turkish Foreign Direct Investment Law, foreign investors are free to make foreign direct investments in Turkey and shall be subject...more

Morrison & Foerster LLP

A New Listing Regime for Specialist Technology Companies Has Arrived

On March 24, 2023, the Stock Exchange of Hong Kong Limited (the “Exchange”) issued the long-awaited consultation conclusions (the “Consultation Conclusions”) on the listing regime for Specialist Technology Companies on the...more

International Lawyers Network

Establishing A Business Entity In Italy (Updated)

1. Types of Business Entities - 1.1 Premises - The Italian law provides multiple forms of organizational structures in order to do business in Italy, which differ from one another due to the extent of the liability...more

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