Section 162(m) of the US Internal Revenue Code (the Code) as amended by the Tax Cuts and Jobs Act (TCJA) denies a tax deduction for compensation of more than US$1 million paid to certain executive officers of a publicly traded corporation (covered employees). This Client Alert examines the 10 key takeaways from the proposed regulations.
This short article explains what types of licensing and procedures are required under Brazilian law in order to exploit natural resources, and the competence of each of Brazil's federative entities to issue licenses.
This Wisdom of the Crowd, compiled from questions and responses posted on the Corporate & Securities eGroup, addresses the Legal Requirements For a Valid Employee Stock Option Agreement at a Private Company in the United States.
For items containing electronic parts there has been a rise in counterfeits. Recent regulations promulgated by the Department of Defense (DOD) address how to avoid procurement of counterfeits. Read this article if your company is a manufacturer or distributor of electronic parts.
Read this 2008 Communicator Award-winning article! <br/>Have you ever looked up and realized that a deadline you thought was so far off was fast approaching, or found that the extra obligation you thought would only take a minute is actually taking much longer? Here, the author shares some of her experiences and offers a few suggestions for attaining that elusive work/life balance.
This InfoPak aims to assist in-house and outside counsel alike in counseling their clients toward selecting, achieving, and protecting strong brands.
In case there was any doubt, the FTC v. Wyndham decision makes clear that there is a new sheriff in town when it comes to holding businesses accountable for cybersecurity breaches that harm consumers. That sheriff is the Federal Trade Commission (FTC).
This article addresses the financing challenges for private equity buyers in carve‐out acquisitions.
Learn about some of the main developments in climate regulation and the regulatory environment in 2022, and what could come in the future.
Once you understand the principles, you will nd these a lot easier and more fun to build than you might think, and they can be really valuable — to your company and to your own reputation within it.
This article explores the role of business in resisting and denouncing all forms of bribe solicitation and extortion. It is a chapter in a book titled International Chamber of Commerce Ethics and Compliance Training Handbook which can be purchased <a href="http://www.iccbooks.com/Product/ProductInfo.aspx?id=698">here</a>. You can learn more about the handbook <a href=" http://www.iccwbo.org/News/Articles/2013/Ethics-and-compliance-training-book-responds-to-global-need/">here</a>.
AMD v. Intel is a valuable reminder of the importance of data preservation and ediscovery. Avoid unintentional evidence spoliation by implementing an effective preservation program — although initial costs may seem high, the risks of doing without could cripple a corporation’s capital and reputation.
This InfoPAK (now known as ACC Guides) provides a Q&A which gives a high level overview of the key practical issues including the level of activity and recent trends in the South African market.
International Comparative Legal Guide - Cartels & Leniency 2024 covers common issues in cartels & leniency laws and regulations across 18 jurisdictions.
A general overview of the legal implications associated with telecommuting and practical considerations for corporate counsel whose companies contemplate implementing a telecommuting program.
Eighth edition of the Getting the Deal Through Anti-Corruption Regulation Guide, a volume that provides international analysis for corporate counsel, cross-border legal practitioners and business people.
This "How To" resource can help guide a legal department moving from predominantly hourly billing to alternative billing scenarios - with goals, planning, types, and key considerations.
Public reporting company status is traditionally prestigious, increases access to capital, improves liquidity and enables more favorable financing terms and opportunities. Yet public reporting company status exposes companies to the glare of public scrutiny and burdensome compliance obligations, often before they are ready to shoulder those responsibilities and sometimes without raising much capital or increasing liquidity and financing opportunities appreciably. In the meantime, the private equity markets increasingly dwarf the public markets and provide the overwhelming amount of capital markets investment. This article addresses the question of when should companies go public, and when should they stay private.
An overview of the Discounted Cash Flow Model of asset valuation. The model relates the value of an asset to the present value of expected future cash flows on that asset, discounted back at a rate that reflect the riskiness of these cash flows.
A presentation covering types of brand abuse, what you should do when you identify brand abuse, and possible remedies for brand abuse.
Getting the Deal Through is delighted to publish the ninth edition of Arbitration, a volume in our series of annual reports, which provide international analysis in key areas of law and policy for corporate counsel, cross-border legal practitioners and business people.
This guide provides corporate counsel and international practitioners with comprehensive jurisdiction-by-jurisdiction guidance to trade mark laws and regulations around the world.
This guide explores key legal issues, rules, and developments regarding bribery and corruption across a range of jurisdictions.
This guide provides an introduction to the laws and regulations that affect the conduct of business in Canada.
This primer provides non-Canadians with an introduction to the laws and regulations that affect the conduct of business in Canada and, in particular, in the province of Ontario. In some cases, this primer also identifies issues in the provinces of Alberta and British Columbia. Because of Canada’s federal structure, the authority to make laws and regulations is divided between the federal and provincial governments by the Canadian Constitution although, in some areas of divided authority, both federal and provincial laws may apply. Read on to learn more.
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