Corporate Taxes, Corporate Financing

Israeli High-Tech: “Angels Law” Grants Tax Benefits to Investors

Barnea Jaffa Lande & Co. on 8/16/2023

The Israeli legislature promulgated a new Angels Law at the end of July, with the goal of preserving Israel as an attractive hub for investments in high-tech companies by granting various tax incentives. (This temporary order...more

Alternative Cash Management Strategies Should Not Have an Impact on Qualified Small Business Stock (QSBS) Status

Wilson Sonsini Goodrich & Rosati on 6/14/2023

In light of the banking crisis of 2023, many emerging growth and start-up companies have explored alternative cash management strategies, including holding cash in money market funds or investing in cash equivalents such as...more

Non-Plain Vanilla Questions About Taxation of Plain Vanilla Convertible Debt

Latham & Watkins LLP on 1/4/2022

Convertible debt is exceptionally attractive to investors in volatile markets because it offers the security of a bond with the upside of equity. That is why convertible debt was one of the strongest asset classes during the...more

Tax Considerations for Financing and Refinancing Transactions in Turbulent Times

Latham & Watkins LLP on 4/20/2020

Volatile trading markets and economic instability may prompt taxpayers to modify, purchase, or repurchase debt; participants should consider the tax consequences. Key Points: ..Issuers may incur immediate income in the...more

Brexit and Other Key Issues for CFOs and Corporate Treasurers

A&O Shearman on 7/14/2016

On June 23, 2016, the UK electorate voted to leave the European Union in an advisory Referendum. We expect the UK Government to commence negotiations to withdraw and to establish a framework for the UK’s new relationship with...more

"Proposed Treasury Regulations Revolutionize Tax Rules Governing Intercompany Financing Transactions"

Skadden, Arps, Slate, Meagher & Flom LLP on 7/6/2016

Recently proposed Treasury regulations, which will likely be finalized this year, promise to alter the tax treatment of a wide range of intercompany financing transactions dramatically, upending nearly a century of law...more

EU Adopts a Parent-Subsidiary Directive Amendment on Hybrid Loans

K&L Gates LLP on 8/5/2014

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

Corporate Taxes › Corporate Financing