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IRS Corporate Taxes Internal Revenue Code (IRC) Income Taxes SEC U.S. Treasury Capital Gains Shareholders Stocks Proposed Regulation Executive Compensation Partnerships Qualified Small Business Stock Publicly-Traded Companies Startups Limited Liability Company (LLC) Dividends Foreign Investment Investment Funds Tax Reform Popular REIT Tax Deductions UK EU Private Equity Stock Options S-Corporation Deferred Compensation C-Corporation Canada Final Rules Section 162(m) Withholding Tax Spinoffs Protecting Americans from Tax Hikes (PATH) Act Reporting Requirements Section 409A Acquisitions Entrepreneurs Multinationals Tax Planning Venture Capital Board of Directors Corporate Governance Gain Exclusion Private Letter Rulings Tax Court Tax Exemptions Alternative Minimum Tax Employee Stock Purchase Plans Foreign Corporations Initial Public Offerings Related Parties Small Business Tax Liability Emerging Growth Companies Incentive Stock Options Investors Vesting Business Taxes Disclosure Requirements Equity Compensation International Tax Issues Mergers Proposed Legislation Safe Harbors Asset Management Carried Interest CFTC Debt Dodd-Frank Double Taxation Fund Managers IPO Limited Partnerships RICs Securities Shareholder Distributions Subsidiaries Tax Treaty American Taxpayer Relief Act Audits Corporate Counsel Debt Securities Distribution Rules Employee Benefits Family Businesses Investment Companies Real Estate Investments Technology Sector AIFM Alternative Investment Fund Managers Directive (AIFMD) Angel Investors Australia Banking Sector Beneficial Owner Business Formation Comment Period Controlled Foreign Corporations Enforcement Actions Fiduciary Duty Filing Requirements FIRPTA HMRC Investment Adviser Investment Tax Credits Pass-Through Entities Passive Activity Privately Held Corporations Renewable Energy Restricted Stocks Revenue Procedures Section 355 Singapore Tax Avoidance Tax Credits Tax Incentives Tax Rates Tax-Free Spin-Offs Transfer Pricing Anti-Inversion Regulations Capital Markets CFOs Controlled Groups Derivatives Employee Shareholders Equity Investors ERISA ESOP Estate Tax Excise Tax Exemptions FATCA Financial Regulatory Reform Foreign Subsidiaries Franchise Taxes Germany Holding Companies India Inversion JOBS Act Leveraged Finance Luxembourg Net Operating Losses New Guidance New Legislation OECD Oil & Gas Parent Corporation Pay-for-Performance Private Foundations Private Placements Retirement Plan Russia SCOTUS Tax-Free Transfers Transfer of Assets Trump Administration Amended Regulation Anti-Avoidance Autumn Statement BEPS Broker-Dealer CEOs Change of Ownership Closely Held Businesses Commodities Compliance Corporate Officers Due Diligence Federal Budget Federal Reserve Filing Deadlines Financial Conduct Authority (FCA) FINRA Foreign Entities Form 3922 France Hedge Funds Investment Management ISOs Italy Life Sciences Money Laundering New Regulations Passive Foreign Investment Company Pending Legislation Private Equity Funds Proposed Amendments Public Utility Qualified Restricted Stock Units (RSUs) Real Estate Transfers Recapitalization Required Documentation Retroactive Application SAR Securities Fraud Strategic Planning Tax Deferral Tax Evasion Tax Exempt Entities Tax Extenders Taxable Distributions UCITS Valuation Year-End Tax Planning Affiliates AIFs Alternative Investment Funds Benefit Plan Sponsors Best Practices Breach of Duty Business Assets Business Entities Business Ownership Business Valuations C-Suite Executives Carried Interest Tax Rates Chief Compliance Officers Choice of Entity Commercial Court Conflicts of Interest Corporate Conversions Corporate Issuers Corporate Social Responsibility Cost-Sharing Covered Employee Cutler v Franchise Tax Board Cybersecurity D&O Insurance Debt-Equity Deduction Limitations Derivative Suit DOL Early Stage Companies EBITDA Employee Share Schemes Energy Projects Energy Sector Estate Planning FASB FDIC Federal Power Act Federal Taxes FERC Financial Statements Fiscal Cliff Foreign Persons Forfeiture Form 3921 Franchise Tax Board GAAP Infrastructure Institutional Investors Investment Investment Portfolios IRC Section 83(b) Limited Liability Partnerships LLPs Management Fees Master Limited Partnerships MiFID II Money Market Funds Mortgage REITS Mutual Funds Nasdaq Net Investment Income Non-GAAP Financial Measures NYSE Partnership Interests Payroll Taxes Profits Interests Project Finance Recharacterization Registration Statement Repatriation Reserved Alternative Investment Funds (RAIF) Retroactive Taxes Sale of Assets Seed Financing Self-Employment Tax Share Classes Shareholder Litigation Stamp Duty Land Tax State Taxes Statute of Limitations Tax Basis Tax Refunds Ukraine Visas Whistleblowers Young Lawyers 401k 501(c)(3) Abandonment Accredited Investors Administrative Procedure Act AIF Anti-Abuse Rule Anti-Money Laundering Appeals Asset Diversification Bifurcation Bonds Bonus Depreciation Borrowers Brazil Budgets Business Income Business Judgment Rule C&DIs Capital Formation Carry Forward Cayman Islands Central Bank of Ireland CFC Change in Control Charitable Organizations China Civil Monetary Penalty Class Action Collateralized Debt Obligations Commerce Clause Common Reporting Standard (CRS) Compensation & Benefits Conservation Easements Consolidated Tax Returns Consultation Controlled Transactions Controlling Stockholders Conversion Corporate Bonds Corporate Sales Transactions CPO Creditors Cross-Border Transactions Data Breach Debentures Device Test Discovery Rule Disguised Sales Disregarded Entities Diversification Requirements Emerging Technology Companies Enforcement Equity Plans Equivalency Determinations Eurobonds European Commission European Court of Justice (ECJ) False Claims Act (FCA) FCPA FDAP Fees Fiduciary Rule Financial Guarantee Requirements Financial Institutions Financial Services Industry FinCEN Fines Foreign Issuers Foreign Nationals Fraud FSOC GAAR Gabelli v SEC General Data Protection Regulation (GDPR) General Elections General Partnerships General Solicitation Grandfathering Rules Grantor Trusts Information Statements Insider Trading Intercompany Transactions Interest Payments International Labor Laws Investment Partnerships IRA Ireland Jurisdiction Labor Code Legislative Amendments Liquidation Management Contracts Member State Merger Agreements Mineral Exploration Mining Minority Shareholders Netherlands No-Action Letters OCC Offshore Funds Operating Agreements Partnership Agreements Penalties Pension Funds Pensions Performance Incentives PFIC Piercing the Corporate Veil Poland Private Funds Privatization Program Related Investments (PRIs) Proxy Season Public Offerings Purchase Price Registered Investment Advisors Registration Requirement Regulation S-K Regulatory Agenda Regulatory Standards Remuneration Required Minimum Distributions Revenue Procedure 2016-40 Revenue Procedure 2016-44 Ring-Fencing Rule 144A Rule 16b-3 Sarbanes-Oxley Section 871(m) Section 956 Securities Act of 1933 Securities Litigation Share Capital Shareholder Proposals Smaller Reporting Companies Social Media Step-Up Basis Stock Appreciation Rights Stock Ownership Stock Sale Agreements Stock-Based Compensation Structured Finance Student Loans Supreme Court of Canada Target Company Tax Assessment Tax Benefits Tax-Exempt Bonds Tax-Free Exchanges Taxable Income TEFRA Termination TLAC Transfer Taxes Transfers Transparency Treasury Tribunals UK Brexit UK Supreme Court Underwriting VAT Waivers Ways and Means Committee White Collar Crimes Withholding Requirements Yahoo! 1099s 501(c)(4) Accounting Fraud ACH Payments Acquisition Agreements Active Business Test Active Trade or Business Test Add-Back Legislation Administrative Appointments Adoption Advertising AIG Alibaba Andrew Cuomo Annual Reports Anson v HMRC Anti Tax Avoidance Directive (ATAD) Antitrust Investigations Apple Arbitration Articles of Incorporation Asset-Backed Securities Attorney-Client Privilege Audit Committee Auditors Austria Bad Boy Liability Bank Holding Company Bank Secrecy Act Banks Barack Obama Basel III Basket Transactions Bayer Belgium Beneficiaries Benefit Corporations Best Interest Contract Exemptions Bipartisan Budget Blacklist Bona Fide Purchaser Bond Financing Breweries Bribery British Virgin Islands Business Continuity Plans Business Development Companies Business Expenses Business Succession Buyers CA Supreme Court CAFA Canadian Revenue Agency Capital Assets Capital Contributions Capital Expenditures Capital Losses Capital Raising Capital Structures Capitalization CDIs Change of Control Chapter 11 Charitable Donations Charitable Rollover Check the Box Rules CJEU Clearing Agencies Collateralized Loan Obligations Commercial Leases Commercial Property Owners Commercially Reasonable Efforts Commodity Futures Contracts Common Stock Compensatory Awards Complex Corporate Transactions Confidential Information Congressional Committees Congressional Review Act Consolidated Audit Trail Conspiracies Constitutional Challenges Constitutional Courts Continuing Legal Education Contract Terms Contribution Agreements Control Test Convertible Debt Convertible Notes Cooperation Corporate Bonuses Corporate Charters Corporate Dissolution Corporate Financing Corporate Liability Corporate Management Corporate Practice of Medicine Corporate Strategy Corporate Veil Corporations Code Covered Employees CPOs CRD IV Directive Criminal Convictions Criminal Prosecution Crisis Management Crowdfunding CSSF Cyber Attacks Data Protection DE Supreme Court Deadlines Dealers Debt Financing Debt Instruments Debt Restructuring Decision-Making Process Declaratory Judgments Declination Deductions Defend Trade Secrets Act (DTSA) Defense Strategies Defined Benefit Plans Defined Contribution Plans Delaware General Corporation Law Delays Department of Revenue Dependent Care Assistance Program (DCAP) Deposit Accounts Derivatives Clearing Organizations Director Compensation Directors Discounts Discrimination Disgorgement Dismissals Diversity Diversity Jurisdiction Dividend-Equivalent Transactions Divorce Doing Business DOJ Domestic International Sales Corporation Domicile Donor-Advised Funds (DAFs) Dormant Commerce Clause Dow Chemical Drones DSIO Dual Class Share Companies Duties Dynasty Trust e-Services Easements Economic and Financial Affairs Council (ECOFIN) Economic Development Economic Sanctions Economically Targeted Investments EEO-1 EMEA EMIR Employee Housing Employee Rights Employees Employer Contributions Enforcement Authority Enterprise and Regulatory Reform Act Entire Fairness Standard Environmental Crimes Environmental Violations EPA Equity Equity Financing Equity Securities Equity Swaps Escheat ETNs EU Council of Ministers Exceptions Exchange-Traded Products Exclusions Executive Orders Exercise of an Option Fair Market Value Family Limited Partnerships FCC Federal Priority Act Federal v State Law Application Fédération Internationale de Football Association (FIFA) Fee Waivers Feed-in-Tariffs Financial Adviser Financial Reporting Financial Restatements Financial Transactions Financing Finders Finland FinTech FIRB FIRREA Fixing America’s Surface Transportation Act (FAST Act) Floating NAV Foreign Affiliates Foreign Banks Foreign Charities Foreign Direct Investment Foreign Equivalency Determination Foreign Exchanges Foreign Investment Fund Foreign Jurisdictions Foreign Ownership Foreign Tax Form 1098-T Form 13F Form 8-K Form D Filing Form S-1 Former Employee Forward Contracts Fracking Fraudulent Transfers Free Trade Agreements Fringe Benefits FSB FX Forwards FX Swaps General Partner Generation-Skipping Transfer Gift-Tax Exemption Golden Leash Arrangements Golden Parachutes Good Faith Goodwill Government Investigations Grants Greece GST Guilty Pleas Hackers Harmless Error Health and Welfare Plans Health Care Providers Health Savings Accounts Healthcare Fraud HIRE Act Hong Kong Hospitals Hostile Takeover Howey Human Resources Professionals Human Rights ICAV ICO Identity Theft IFRS Implementation Day Incentives Income Tax Act Incorporation Independent Contractors Individual Investors Act Indonesia Inflation Adjustments Information Reports Initial Coin Offering (ICOs) Innovation Insolvency Insurance Industry Intellectual Property Protection Interest Rate Adjustments Interest Rates Internal Investigations Internet of Things Interstate Commerce Intracompany Transferees Investment Company Act of 1940 Investment Fund Vehicles IP License IRA Rollovers Irrevocable Trusts ISDA ISS Itemized Deductions Jerry Brown Justice Scalia Large Business & International Division (LB&I) Large Corporate Filers Leadership Legal Ethics Legislative Agendas Leverage Capital Ratio Leveraged Buyout Leveraged Lending Limited Liability Limited Partnerships Liquidity Listing Rules LLLP's Loan Agreements Loan Documentation Loss-Carryover Lump Sum Payments Macron Law Management Agreements Management Companies Manufacturers Market Basket Marketing Material Misstatements Membership Interest Minerals Ministry of Finance Misrepresentation MMF Monsanto Mortgage Interest Municipal Bonds Municipal Securities Issuers Municipal Securities Market National Futures Association Net Neutrality New Amendments New Market Tax Credits Nexus No-Action Relief Non-Domiciled Investors Non-Profits Non-Resident Income Taxes Non-Taxable Income Non-Voting Shares Nonbank Firms Notice and Comment NY Supreme Court OCIE OFAC Offering Statements Offsets Offshore Companies Oil Prices Ontario Securities Commission (OSC) Open Source Software Ownership Rules partnership Partnership Distributions Passporting Patent Trolls Patents Pay Equity Laws Pay Ratio PCAOB Peer-to-Peer Personal Liability Physicians Plea Negotiations Pleading Standards Political Candidates Pooled Investment Vehicles Portfolio Companies Portfolio Managers Power Purchase Agreements Preferential Transfers Preferred Shares Prepaid Payment Products Presidential Elections Price Manipulation Principal Executive Officer Private Company Shares Private Investment Funds Private Placement Insurance Production Tax Credit Professional Corporation Professional Investors Profit Sharing Profits Prohibited Transactions Promissory Notes Protective Orders Proxy Proposals Proxy Statements Public Comment Public Entities Public Hearing Public Policy Public Procurement Policies Puerto Rico Putative Class Actions QIAIF Qualified Derivatives Dealers (QDDs) Qualified Retirement Plans Qualifying Income Qui Tam R&D R&D Tax Credits Ransomware Real Estate Market Realty Transfer Taxes Reclassification Rules Reconciliation Redeterminations Registered Investment Companies (RICs) Registration Regulation D Regulation S-X Regulatory Agencies Regulatory History Regulatory Reform Relators Reorganizations Representations and Warranties Residence Taxes Residency Requirements Residency Status Residential Real Estate Market Resource Extraction Responsible Person Liability Retail Market Revenue & Taxation Code Revenue Procedure 2015-27 Revenue Procedure 2015-28 Revenue Procedure 2016-50 Reversal Revocation Right of Distribution Risk Capital Rollover Equity Roth IRA Royalties Rule 147 Rule 15a-6 Rule 2210 Rulemaking Process Russian Tax Authority SAAS Sales Tax SALT Saudi Arabia Say-on-Pay SBC SEC Advisory Committee SEC Comment Letter Process Section 1031 Exchange Section 203 Section 336(e) Section 337 Section 385 Section 457(f) Section 457A Securities Exchange Act Securitization Selective Waivers Self-Dealing Sellers Selling a Business Senate Finance Committee Series LLC Severance Agreements Share Buybacks Shareholder Activism Shareholder Approval Shareholder Protection Agreements Shareholder Rights Shareholder Votes Shareholders' Agreements Short-Swing Trading SICAV SIFIs SIP Small Business Jobs Act SMEs Social Entrepreneurship Solar Panels Sole Proprietorship Spain Special Purpose Entities Special Purpose Vehicles State Aid State Budgets State False Claims Acts State Labor Laws Stock Drop Litigation Stock Purchase Agreement Stock Redemption Stock Repurchases Stock Trades Stock Transfer Restrictions Stress Tests Structured Financial Products Subordinated Debt Subpart F Substance Over Form Rule Substantial Shareholding Exemption (SSE) Succession Planning Sun Capital Partners Supervision Swaps Tax Appeals Tax Authority Tax Code Tax Cuts Tax Equity Partnership Tax Haven Tax Increases Tax Litigation Tax Returns Tax Tribunal Tax-Deferred Exchanges Tax-Residency Certificate Tenants Termination Clauses Thailand Third-Party Agents Token Sales Toronto Stock Exchange Trade Agreements Trade Policy Transfer of Control Transfer Restrictions Trucking Industry Trustees Trusts TUPE UBTI Unclaimed Property Unfair Dismissal Unicorns Unit Trusts Unregistered Securities Unrelated Business Income Tax Up-C Entity USPTO Vanguard Variable Insurance Venture Funding Virtual Currency Volcker Rule Voting Powers Voting Securities