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Corporate Entities

White & Case LLP

Luxembourg corporate law update – Proposed reform of SARL minimum share capital rules

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On 16 December 2025, the Luxembourg Government has introduced a draft bill proposing to amend the law of 10 August 1915 on commercial companies. The main purpose of the reform is to allow greater flexibility with respect to...more

Hogan Lovells

Establishment of a Business in the United Kingdom by a Foreign Corporation

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This note describes in outline the laws and taxes which currently apply to a foreign corporation establishing a business operation in the United Kingdom and the administrative requirements which need to be observed once the...more

DLA Piper

Belgium - Global Bribery Offenses Guide (Updated)

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What is the legal framework governing bribery in Belgium? The offense of bribery and corruption in Belgium is currently dealt with in the Belgian Criminal Code (BCC), and notably by the articles 246-252 (public bribery)...more

Allen Barron, Inc.

Preparing Your Business for Sale in California

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Are you considering selling your company or positioning it to be an attractive option for the right buyer? Preparing your business for sale in California takes several months and usually more than a year. In today's rapidly...more

Tarter Krinsky & Drogin LLP

A Lesson in Corporate Veil Piercing Without Fraud

In a notable decision issued August 28, 2025, the New York Supreme Court, Appellate Division, First Department, in Rich v. J.A. Madison, LLC (Index No. 150305/18/Appeal No. 4049/Case No. 2024-05929)1, affirmed a trial court...more

Marshall Dennehey

Superior Court Vacates Venue Transfer, Orders Discovery on Defendant’s Business Activities in Original County

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Mendoza-Colon v. Luscomb, Inc., 2025 PA Super 83 (Pa. Super. Apr. 10, 2025) - On appeal, the Superior Court of Pennsylvania vacated and remanded a trial court’s transfer of venue order, holding that the trial court had...more

Akin Gump Strauss Hauer & Feld LLP

Judicial Committee of the Privy Council Declares the End of the ‘Shareholder Rule’ Regarding Privilege

In a landmark ruling handed down on 24 July 2025 (Jardine Strategic Limited (Appellant) v Oasis Investments II Master Fund Ltd and 80 others (Respondents) No 2 (Bermuda) [2025] UKPC 34), the Judicial Committee of the Privy...more

Morris James LLP

Delaware Court of Chancery Refuses After Trial to Impose Liability on Parent of Wholly Owned Subsidiary

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NuVasive, Inc. v. Miles, C.A. No. 2017-0720-SG (Del. Ch. Jan. 31, 2025) - In an earlier decision, the Court denied defendant Alphatec Holdings, Inc.’s (“Holdings”) motion to dismiss, finding that issues of fact remained...more

Herbert Smith Freehills Kramer

Trademark Damages: Supreme Court Rejects Disgorgement of Non-Defendant Affiliate Profits

The United States Supreme Court issued a unanimous decision in Dewberry Engineers Inc. v. Dewberry Group, Inc. on Feb. 26, 2025, clarifying the scope of damages available under the Lanham Act in trademark infringement cases....more

Fox Rothschild LLP

The U.S. Supreme Court Unanimously Rules That Successful Trademark Plaintiffs Cannot Recover Profits From Named Defendants’...

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On February 26, 2025, the U.S. Supreme Court unanimously vacated a nearly $43 million award in a trademark dispute that raised the question of whether a defendant’s affiliates could be held liable for payment of a disgorged...more

Bennett Jones LLP

Can Business Conducted at Invalid Corporate Meetings Still be Valid and Effective? The BC Court of Appeal Says "Yes"

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In Yinghe Investment (Canada) Ltd. v CCM Investment Group Ltd., 2024 BCCA 285 (CCM Investment), the BC Court of Appeal upheld the chambers judge’s decision, ruling that: (1) an annual general meeting (AGM) and subsequent...more

Farella Braun + Martel LLP

What’s Ahead as Corporate Transparency Act Comes to a Crossroads

The recent whiplash regarding the validity of the Corporate Transparency Act (CTA)—it was enjoined just to particular parties, then enjoined nationwide, then un-enjoined, then enjoined again, while other courts let it...more

Walkers

A Guide to Guernsey Investment Funds

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Guernsey has long been one of the world's premier jurisdictions for investment funds - There are a number of advantages for using Guernsey as a jurisdiction, including the wide variety of company and limited partnership...more

McDermott Will & Schulte

Proposed Disregarded Payment Loss Rules Create Traps for the Unwary

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Be wary: The US Department of the Treasury’s proposed disregarded payment loss (DPL) regulations lay surprising new traps for multinational taxpayers – and those ensnared are unlikely to see what’s coming. Under the...more

DarrowEverett LLP

Winning at M&A in 2025: The Insider’s Playbook

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As an avid Red Sox fan and former Los Angeles resident who often attended Dodgers games, I may still be basking in the Yankees’ loss in the World Series. Whatever the reason, I can’t help but draw parallels between the game...more

Mayer Brown

UK Corporate Criminal Liability: Guidance issued on New Failure to Prevent Fraud Offence

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INTRODUCTION - On 26 October 2023, the UK Economic Crime and Corporate Transparency Act 2023 (the "Act") received royal assent and became law. The Act introduces a new strict liability corporate criminal offence of failure...more

Eversheds Sutherland (US) LLP

CFTC and NFA Regulatory Updates - November 2024

The Joint Audit Committee has published guidance (Guidance) with respect to the appropriate account documentation required for futures commission merchants (FCMs) to substantiate a grant of discretionary trading authority for...more

Walkers

Jersey Company Law Series: Mergers - which entities, the process and the effect

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The Companies (Jersey) Law 1991, as amended, (the "Law") provides a modern, simple and flexible merger regime for relevant companies and other entities, whilst also protecting shareholder and creditor interests....more

Hogan Lovells

New filing format and requirements with the Luxembourg Trade and Companies’ Register

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On 6 September 2024, the Luxembourg Business Register published a public notice announcing upcoming changes to the filing forms and requirements with the Luxembourg Trade and Companies’ Register (“RCS”) starting 12 November...more

A&O Shearman

SEC Reaches Three Separate Resolutions In Continued Focus On Whistleblowers And Rule 21F-17(a)

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In September 2024, the Securities and Exchange Commission (“SEC” or “the Commission”) resolved three separate actions against corporate entities for reaching agreements with employees, potential employees, and clients that,...more

Allen Barron, Inc.

What are Fractional CFO Services?

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What are fractional CFO services? What types of organizations should consider fractional CFO services for their corporation or business? What are the advantages of contracting for fractional Chief Financial Officer services?...more

Skadden, Arps, Slate, Meagher & Flom LLP

New ‘Failure To Prevent Fraud’ Offence Expected To Come Into Force in the UK Shortly

The UK government introduced a major overhaul of its framework for addressing financial crime — and brought into force numerous significant changes — when the Economic Crime and Corporate Transparency Act 2023 (the Act)...more

Allen Barron, Inc.

Integrated Consulting, Legal, Tax and Accounting Services

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What is the value of value of integrated consulting, legal, tax, and accounting services? Just before the millennium, a group of prominent professional service companies was known as “The Big Eight.” The Big Eight included...more

DarrowEverett LLP

Decisions, Decisions: Choice of Entity vs. Choice of Tax Classification

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Before forming any entity, founders need to make two fundamental decisions: which entity type is best for their business operations and which tax classification is best for the owners. Although the entity type and tax...more

Pullman & Comley, LLC

The Corporate Transparency Act and its Application to Estates and Trusts: Answers to Frequently Asked Questions

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The recently implemented Corporate Transparency Act (the “CTA”) requires that certain entities report information about themselves and their “beneficial ownership” to the Financial Crimes Enforcement Network of the United...more

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