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,...
Market Trends 2024/25: Disclosure on the Holding Foreign Companies Accountable Act
Foreign companies accessing U.S. capital markets are required to provide audited financial statements as part of their periodic disclosure obligations. However, if the U.S. Public Company Accounting Oversight Board (PCAOB) determines that it cannot properly inspect accounting firms in a given foreign jurisdiction, it will create a list of identified issuers who, if they do not switch to an audit firm that the PCAOB can inspect, will eventually face a five-year trading prohibition. Read this practice note for up-to-date disclosure trends related to the HFCAA.
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