Issuing convertible notes has long been an attractive capital-raising option for public companies.
This primer aims to demystify the underlying financial and accounting principles and the mechanics that have developed to respond to the changing frameworks and strategies.
On November 12, 2024, the Antitrust Division of the US Department of Justice released updated guidance for its prosecutors on evaluating corporate compliance programs.
This articles discusses the guidance, which stresses heightened focus on emerging antitrust risks, enhanced support and incentives, and proactive monitoring.
On October 10, 2024, the US Federal Trade Commission (FTC) approved new requirements for reporting qualifying M&A transactions to the FTC and US Department of Justice under the Hart-Scott-Rodino (HSR) Act.
The new HSR rules significantly expand the amount of information parties must submit to the FTC and DOJ to file under the HSR Act as compared to the decades-old HSR notification form.
Artificial intelligence (AI) has become an indispensable tool, but with the rapid advancement in the technology has come a rise in electricity demand, drawing regulatory attention on the natural resources that AI requires.
Within this context, companies and policymakers are considering how AI may contribute both to sustainable solutions and environmental impacts. For companies that have committed to environmental targets and are simultaneously advancing AI and seeking power to do so, managing both goals can lead to a competitive advantage.
On October 21, 2024, the Securities and Exchange Commission’s (SEC) Division of Examinations (the Division) published its annual examination priorities for 2025 (2025 Priorities). This resource outlines some of the key findings from the report.
The 2023-2024 US Supreme Court session has concluded the term with a series of opinions in the areas of administrative law and executive power. This article discusses a trio of decisions that could have important potential implications for the fintech and digital asset industries.
This guide covers common issues regarding private client laws in 24 jurisdictions.
Topics covered include pre-entry tax planning, connection factors, taxation issues on inward investment, succession planning, trusts and foundations, immigration issues, and tax treaties.
Advanced planning for an early stage equity financing can significantly smooth the path for startups, helping to identify opportunities and avoid setbacks. A critical part of the process is the investor’s legal due diligence.
This handbook provides an overview of US state and federal laws and stock exchange rules relating to annual meetings of shareholders. It is intended to assist companies in preparing for their annual meetings.
On March 6, 2024, the US Securities and Exchange Commission approved final rules requiring companies to disclose certain climate-related information in registration statements and annual reports.
This resource explains the requirements set forth in the final rules and sets forth practicalities and next steps for compliance.