On August 16, 2022, President Biden signed the Inflation Reduction Act of 2022 (the “IRA”) into law. Although far from the sweeping tax...
A Fresh Take
Insights on M&A, litigation, and corporate governance in the US.
Freshfields is pleased to announce our annual Board Memo 2022: Sustainability and Beyond. This year’s report focuses on guiding boards...
After three years of opposition and positioning that any global tax reforms be voluntary for US corporations under the Trump...
Section 162(m) of the Internal Revenue Code (“Section 162(m)”) generally prohibits publicly held corporations from taking income tax...
We are pleased to present Freshfields’ Board memo 2021: A guide to taking on the recovery era, featuring contributions from our lawyers...
On June 22, 2020, the Supreme Court declined to hear the appeal of Altera (now owned by Intel) of the Ninth Circuit’s decision in Altera...
Employee Retention Credit (Section 2301) The Act allows employers that qualify pursuant to criteria described below to take a credit...