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,...
This practice note outlines considerations for investment managers as they navigate securities ownership thresholds and accompanying reporting requirements. There are several reporting and filing regimes that apply to the acquisition of different amounts of ownership of the securities of a U.S. company, and various approaches used to determine such “ownership,” including the beneficial ownership reporting requirements under Sections 13(d) and 13(g) of the Securities Exchange Act of 1934 (the Exchange Act), quarterly Form 13F filing requirements for institutional investment managers under Section 13(f) of and Rule 13f-1 under the Exchange Act, and Section 16 disclosure and disgorgement requirements under the Exchange Act.
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