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Partnerships Joint Ownership

Pillsbury Winthrop Shaw Pittman LLP

Treasury Department and IRS Issue Final Regulations and Other Guidance on the Direct Pay Election under Section 6417 of the...

Under Section 6417 of the Internal Revenue Code (IRC), “applicable entities” and certain electing taxpayers can elect to treat various renewable energy tax credits as payments against tax, essentially making those credits...more

Schwabe, Williamson & Wyatt PC

Department of Treasury Issues Final Regulations Regarding Elective Pay Program ‎

The final regulations are effective on May 10, 2024. ‎ Last week, the Department of the Treasury issued final regulations that address the Elective Pay program (also called direct pay), predominantly under Internal Revenue...more

Morrison & Foerster LLP

Share Deals: Geplante Änderungen im Hinblick auf die Grunderwerbsteuer

Das Bundesministerium für Finanzen (BMF) hat einen Diskussionsentwurf für ein Gesetz zur Novellierung des Grunderwerbsteuergesetzes erarbeitet. Besondere Bedeutung erhält dieser Entwurf für Share-Deal-Konstellationen. Einer...more

Morrison & Foerster LLP

Share Deals: Planned Changes with Respect to Real Estate Transfer Tax

The German Federal Ministry of Finance has published a discussion draft regarding the amendment of the real estate transfer tax (“discussion draft”), which is especially important with respect to share deals. One of the main...more

Holland & Knight LLP

50/50 Ownership Relationships can be Trouble, Plan Ahead

Holland & Knight LLP on

Case Study: Trans Perfect Global, Inc. Philip Shawe v. Elizabeth Elting, Delaware Supreme Court, February 13, 2017 - TransPerfect is a successful global translation business founded by two college friends, Philip...more

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