New Stock Buyback Tax Raises Questions as to Application and Practical Effect
On August 16, 2022, President Biden signed the Inflation Reduction Act of 2022 (the “IRA”) into law. Although far from the sweeping tax...
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Board Memo 2022: Sustainability and Beyond
Freshfields is pleased to announce our annual Board Memo 2022: Sustainability and Beyond. This year’s report focuses on guiding boards...
Do US tax reform proposals signal a green light for OECD global minimum tax plans?
After three years of opposition and positioning that any global tax reforms be voluntary for US corporations under the Trump...
Recent Developments on Section 162(m)
Section 162(m) of the Internal Revenue Code (“Section 162(m)”) generally prohibits publicly held corporations from taking income tax...
Board memo 2021: A guide to taking on the recovery era
We are pleased to present Freshfields’ Board memo 2021: A guide to taking on the recovery era, featuring contributions from our lawyers...
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