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Corporate Restructuring New Guidance

DLA Piper

Chile: Servicio de Impuestos Internos publica instrucciones sobre facultad de tasación y su aplicación a reorganizaciones...

DLA Piper on

El Servicio de Impuestos Internos (SII) dictó la Circular N°23 que imparte instrucciones sobre el nuevo texto del artículo 64 del Código Tributario. A modo de contexto, el SII tiene una facultad legal para tasar el precio o...more

DLA Piper

Chile Publishes Instructions on Appraisal Authority and its Application to Corporate Reorganizations

DLA Piper on

Chile’s Internal Revenue Service (SII) has issued Circular No. 23, providing instructions on the new text of Article 64 of the Tax Code – also known as the Tax Reform. In Chile, the SII has the legal power to assess the...more

Mayer Brown Free Writings + Perspectives

SEC’s Acting Chief Accountant Releases a Statement on Critical Points to Consider When Contemplating an Audit Firm Restructuring

The Acting Chief Accountant of the Securities and Exchange Commission, Paul Munter, recently released a statement regarding critical points to consider when contemplating an audit firm restructuring.  In recent years, audit...more

Hogan Lovells

Compromises by regulated firms: The FCA’s view

Hogan Lovells on

In January 2022, the Financial Conduct Authority (“FCA”) launched a consultation on its approach to compromises for regulated firms and issued its final guidance on 5 July 2022....more

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