News & Analysis as of

Foreign Entities Securities

Walkers

Trends in Cayman Islands Companies listing on the NYSE and Nasdaq

Walkers on

The Cayman Islands is the most common non-US jurisdiction for listed entities - Entities established in 47 different jurisdictions are currently listed on the NYSE and Nasdaq. Of these different jurisdictions, outside of...more

Walkers

Appointment of receivers over English property held by Jersey, Guernsey and British Virgin Islands entities

Walkers on

We are seeing an increasing number of enquiries from lenders and their advisors in respect of the practicalities of enforcement by receivers of English security granted by overseas entities. Real estate property transactions...more

ASKramer Law

Taxation of Foreign Currency Transactions Part V: Hedged Executory Contracts

ASKramer Law on

What is a hedged executory contract? A “hedged executory contract” is another type of transaction that is eligible for integration under Code Section 988(d). A hedged executory contract results when a taxpayer enters into an...more

Barnea Jaffa Lande & Co.

New ISA Rules on Foreign Brokers’ Supervision of Marketers

As of February 10, 2024, new rules will apply to foreign entities that want to offer securities brokerage services via their marketers in Israel. The Israel Securities Authority promulgated these rules in December 2023, as...more

McDermott Will & Emery

Weekly IRS Roundup September 21 – September 25, 2020

McDermott Will & Emery on

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of September 21, 2020 – September 25, 2020... September 21, 2020: The IRS released Announcement...more

Proskauer - Not for Profit/Exempt...

TIC Form SHC Deadline Approaching to Report U.S. Ownership of Foreign Securities

The U.S. Department of the Treasury recently released a revised Form SHC (with corresponding instructions), which is part of the Treasury International Capital (TIC) data reporting system. Form SHC is the mandatory five-year...more

Proskauer Rose LLP

TIC Form SHC Deadline Approaching to Report U.S. Ownership of Foreign Securities

Proskauer Rose LLP on

Form Deadline Is March 3, 2017 - Introduction - The U.S. Department of the Treasury recently released a revised Form SHC (with corresponding instructions), which is part of the Treasury International Capital (TIC)...more

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