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Mayer Brown

New PRC Company Law – Consultation Draft Clarifies Capital Contribution Requirements

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Following the introduction of amendments to the PRC Company Law (New Company Law), there were a number of uncertainties surrounding various issues including contribution of the Registered Capital. As discussed in our earlier...more

Rivkin Radler LLP

Indirectly Held Profits Interests and Rev. Proc. 93-27

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At war with Russia in eastern Europe, a nascent competing world order, mass shootings and bank failures at home, questionable audit practices by the Big 4 . . . everywhere, debt ceilings and the risk of default, inflation,...more

Cadwalader, Wickersham & Taft LLP

It’s My Equity, and I’ll Pledge If I Want To

Cadwalader, Wickersham & Taft LLP on

Most limited partners (“Investors”) in a private equity fund (“Fund”) understand the basics of the collateral package in connection with a subscription credit facility, which typically involves a pledge by a Fund and its...more

Morrison & Foerster LLP

NY State Legislature Considers Bill Proposing Tax On Mezzanine Debt And Preferred Equity

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In January 2020, Senator Julia Salazar and Assembly Member Harvey Epstein introduced a bill (S7231/A09041) in the New York State Legislature proposing to charge a recording tax (similar to the mortgage tax) on mezzanine debt...more

Hutchison PLLC

SAFEs 101 for Investors

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What is a SAFE? SAFE stands for “simple agreement for future equity,” and was created by Y Combinator in 2013 as an alternative to investing via convertible notes. SAFEs are neither equity nor debt – they represent a...more

Schwabe, Williamson & Wyatt PC

Tax Reform: What Does the Tax Cuts and Jobs Act Mean for the Transportation, Ports and Maritime Industry?

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The Tax Cuts and Jobs Act of 2017 (the “Act”) was signed into law by President Donald Trump on December 22, 2017. The Act changes many provisions of the Internal Revenue Code, from individual and business provisions, to...more

Miles & Stockbridge P.C.

Fourth Circuit Finds Disguised Sale of VA Land Conservation Tax Credits

Miles & Stockbridge P.C. on

In Route 231, LLC v. Commissioner, 117 AFTR 2d 2016-XXXX (4th Cir. 2016), the U.S. Court of Appeals for the Fourth Circuit held that certain funds received by the taxpayer constituted income from the sale of Virginia land...more

Dechert LLP

German Investment Taxation – Reform Ahead

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The German Ministry of Finance (Bundesfinanzministerium) circulated a discussion draft bill on the reform of fund taxation (‘Draft Bill’) on 22 July 2015. The Draft Bill contains significant changes to the German tax...more

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