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Dechert LLP

Individuals and Trusts Beware: The Corporate Transparency Act Applies to You

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The Corporate Transparency Act (the "Act") is a significant piece of legislation enacted as part of the National Defense Authorization Act for Fiscal Year 2021. The Act was designed to prevent the misuse of corporations and...more

ArentFox Schiff

Fixing a Hole: IRS to Use AI and IRA Funds to Bolster Tax Enforcement

ArentFox Schiff on

The Inflation Reduction Act (IRA), enacted in August 2022, appropriated billions of dollars in additional funding to the Internal Revenue Service (IRS). The IRS has begun allocating funds, including investing in artificial...more

Latham & Watkins LLP

Expropriation of Residential Property Investors in Berlin - A Realistic Scenario?

Latham & Watkins LLP on

While the German capital continues its political efforts to tackle the housing crisis, a commission has validated the feasibility of expropriating housing providers. On June 28, 2023, a legal expert commission appointed...more

Akin Gump Strauss Hauer & Feld LLP

IRS Takes View That FIRPTA Exemption for Publicly Traded Stock Must Be Tested at Partnership Level

Key Points Internal IRS correspondence in the form of a recent Chief Counsel Memorandum concludes that funds structured as partnerships (e.g., master funds in a standard master-feeder structure) must determine the...more

Ballard Spahr LLP

Financial Disclosures in the COVID-19 Era for REITs and other Public Companies Relating to Real Estate Assets and Liabilities

Ballard Spahr LLP on

The stock markets’ volatility in the era of the COVID-19 pandemic is one of the virus’ largest impacts. With that in mind, the SEC recently made clear that timely disclosure of significant financial and non-financial issues...more

McDermott Will & Emery

ESG-Strategien für Immobilien Asset Manager

Die Themen Nachhaltigkeit und ESG stehen weit oben auf der politischen Agenda. Damit einher geht eine umfassende europäische Regulierung, von der insbesondere regulierte Finanzmarktteilnehmer wie Versicherungen und...more

Robins Kaplan LLP

Financial Daily Dose 12.18.2019 | Top Story: Fiat Chrysler and Peugeot Boards Agree to $50 Billion Merger

Robins Kaplan LLP on

Fiat Chrysler and rival Peugeot have agreed to binding merger terms that, if approved by US and European regulators, would create a “$50 billion auto giant that would rank among the world’s largest car companies by sales”....more

Dechert LLP

Is your Fund Documentation ready for the German Investment Tax Reform? – Transposition Deadline 30 June 2018 to be observed

Dechert LLP on

At the beginning of 2018, a new German investment taxation regime entered into force (German Investment Tax Reform 2018). Under the new law, a new intransparent taxation regime for mutual investment vehicles and their...more

Akin Gump Strauss Hauer & Feld LLP

Treasury Proposes REIT Solar Regulations but Excludes Most Common Transactions

On the same day as President Obama’s speech championing solar, the Department of the Treasury proposed regulations defining “real estate assets” for purposes of the definition of a real estate investment trust (REIT). The...more

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