News & Analysis as of

Transaction Costs

Proskauer Rose LLP

Quant Firm Applies to Issue ETF Share Classes in Mutual Funds

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Dimensional Fund Advisors LP ("Dimensional"), a quantitative investment firm, recently filed an application for exemptive relief ("Application") with the Securities and Exchange Commission ("SEC"), seeking permission to offer...more

NAM (National Arbitration and Mediation)

[Webinar] Resolving Technology Disputes Through Alternative Dispute Resolution - July 19th, 1:00 pm - 2:00 pm EST

As part of this program, our presenter will share best practices for resolving technology disputes through arbitration and mediation and will also review provisions that should be included in an arbitration clause or an...more

Braumiller Law Group, PLLC

[Webinar] Incoterms - April 11th, 10:30 am - 12:00 pm CDT

Join ICPA and Braumiller Law Group's Washington D.C. of Counsel Jim Holbein for a presentation on incoterms - The webinar will cover the obligations, costs and risks associated with all the seven multimodal Incoterms and...more

Troutman Pepper

Recent IRS Technical Advice Memorandum Denies Recovery Of Capitalized Costs Incurred By Target Company Upon Sale Of The Target...

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In April 2019, the IRS’s Large Business and International Division (LB&I) issued an LB&I Transaction Unit (LTU) that described potential positions a taxpayer may take to recover previously capitalized transaction costs....more

Bracewell LLP

Transaction Tax Deductions Following Tax Reform

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In connection with the purchase and sale of the stock of a target corporation (a Corporate Target), the target often incurs various transaction costs (Transaction Costs) that may yield significant tax deductions (Transaction...more

Barnea Jaffa Lande & Co.

Guidelines for Standardization of Contracts and Tenders of Infrastructure Companies in the Area of Transportation

In light of the rise of investments in transportation projects, the Accountant General of the Ministry of Finance, the Director General of the Ministry of Transport, and the Manager of the Government Companies Authority...more

Hahn Loeser & Parks LLP

Contract Risk for Escalation Costs

Steel and other construction material tariffs necessitate careful evaluation and allocation of project cost and schedule risks. For example, when steel costs increased suddenly based solely on presidential executive orders,...more

Troutman Pepper

Transaction Cost Allocation Considerations for Partnerships - What's Different and What's the Same - Tax Update Volume 2019, Issue...

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The treatment of transaction costs in the context of a transaction involving a partnership that is either the acquiring entity or the target entity raises unique issues....more

Troutman Pepper

IRS Disallowed Deduction of Success-Based Fees Because of Lack of Documentation - Tax Update Volume 2018, Issue 4

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The tax treatment of costs incurred in a transaction can represent a significant deduction for the taxpayers involved. Even in the case of a corporation that is now taxed at the corporate rate of 21 percent, the deduction for...more

Dechert LLP

Investment Funds Update Europe - Legal and regulatory updates for the funds industry from the key asset management centres and...

Dechert LLP on

BaFin Publishes Interpretative Notice Regarding the Qualification of Tokens and Cryptocurrencies Offered Through Initial Coin Offerings to Investors - BaFin published its new interpretative notice on 20 February regarding...more

Troutman Pepper

Update on Transaction Costs - 'Origin of the Claim' Analysis Will Decide Tax Allocations - Tax Update Volume 2017, Issue 3

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While the Internal Revenue Service (IRS) has continued to issue guidance addressing the ability to deduct transaction costs, the doctrine of "Origin of the Claim" (OOC) developed over 50-plus years of case law is still the...more

Holland & Knight LLP

Mexico Courts Rule Telecom Agency's Interconnection Costs Model "Reasonable"

Holland & Knight LLP on

Mexico's Telecom and Antitrust Federal Courts have issued three resolutions declaring that the model used by the Comisión Federal de Telecomunicaciones (COFETEL) for calculating interconnection costs for fixed and mobile...more

Morgan Lewis

Minimizing Transaction Costs to Drive Value in Outsourcing Relationships

Morgan Lewis on

This week, we have been attending the Shared Services and Outsourcing Week in Orlando, Florida to discuss the question of how to drive value in outsourcing relationships, a topic that we find interesting and that means...more

Morrison & Foerster LLP

CFPB Lays Out Consumer Protection Principles for New Payment Systems

Earlier today, the Consumer Financial Protection Bureau (“CFPB”) released a series of consumer protection principles for the development of new payment systems (“Principles”). The CFPB’s stated purpose in releasing the...more

Lowndes

Construction Matters

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Drone use expected on construction sites - Developers, owners and contractors are planning to use unmanned drones to take aerial photographs of work in progress at construction sites. A small number of contractors are...more

Troutman Pepper

Dealmaker’s Dish: Corporate Dealmaker Update

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The Federal Reserve’s decision to begin tapering its bond buying program is likely to put a dent in M&A activity in 2014 because it will likely lead to higher interest rates, making deal financing more expensive, according to...more

Troutman Pepper

New Directive Correctly Resolves Use Of Transaction Cost Safe Harbor For Milestone Payments – Questions Nonetheless Linger

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A new directive specifies that Large Business & International (LB&I) examiners should not challenge a taxpayer’s treatment of eligible milestone payments when success-based fees are incurred, provided a safe harbor election...more

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