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Everyone Come to Play: Exploring FOCI Mitigation Instruments
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Understanding FOCI Mitigation
Applicable Limitations on Tax Credits under Sections 48E, 45Y, and 45X: The below summary describes provisions in the One Big Beautiful Bill that were passed by the House and are currently under consideration in the...more
The Federal Communications Commission (FCC) held its May Open Meeting on Thursday, May 22, during which it voted to adopt three items: (1) a Notice of Proposed Rulemaking (NPRM) that proposes to require holders of certain...more
The Texas legislature has been active recently in proposing bills that seek to restrict foreign ownership of real estate and businesses in Texas. Texas does not currently have state-level restrictions on foreign ownership of...more
China’s telecommunications regulator, the Ministry of Industry and Information Technology (MIIT), has announced a pilot scheme that would allow foreign investors to establish wholly owned subsidiaries in Beijing, Shanghai,...more
Developers of renewable energy projects, many of which are built on agricultural land, should understand local laws and restrictions on foreign ownership and investment in these parcels. Roughly half of US States have...more
The pledge by President Xi at the G20 Summit in Osaka that China would continue to liberalise market access has seen immediate progress in the form of a new update to the Catalogue of Encouraged Industries for Foreign...more
As of October 1, 2016, the current substantial examination and approval process required by the approval authorities (Approval Authorities, i.e., the Ministry of Commerce (MOFCOM) or its local counterparts) for the...more
The variable interest entity (VIE) structure has been around since the listing of Sina.com on the Nasdaq Stock Market in 2000. It enables companies to exercise control over operating entities and derive economic benefits from...more