The United States has tax treaties with nearly 70 countries to prevent double taxation and curb tax evasion. These treaties, based on Article II, Section 2 of the U.S. Constitution, are reciprocal and...
Real estate activities are highly regulated, and each state has laws governing specific prohibited practices as well as liabilities and penalties for violations. Explore this state law survey covering...
Contractual disputes regarding allegations of fraud are often complex, time-consuming, and expensive to litigate. Parties may amicably negotiate an acquisition agreement without even considering whether...
This practice note covers FDA prior notice requirements for imported food, including scope and exceptions, notification contents and timing, methods of submitting notice, and consequences for failing to...
Do you need guidance on drafting international employment contracts? Read our International Employment Agreements: Key Drafting Tips practice note, by John L. Sander, Michael Watts, and William Ellis,...
Despite all the uncertainty of the past year, special purpose acquisition companies (SPACs) emerged as a key driver of M&A activity in 2020. SPACs are created as shell entities to raise capital through an initial public offering (IPO), followed by the acquisition of a privately held business, which merges with or acquires the SPAC and becomes publicly traded. According to SPACInsider, the average SPAC IPO size in 2020 increased by more than 50% from 2019. In 2020, we also saw Pershing Square Capital Management’s Bill Ackman price the largest-ever SPAC IPO, which raised $4 billion. Given the expectation for SPACs to continue to surge in 2021, now is an exciting time to get a primer on SPACs, learn how to structure a SPAC transaction, and know the trends to watch in 2021. Whether you are new to understanding SPACs or have an ongoing matter that utilizes a SPAC structure, Practical Guidance has you covered!
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