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  • Article

    IRS To Begin Enforcing Section 965 Transition Tax In October

    The IRS has announced that it will begin enforcing Section 965's repatriation tax in October 2020.
    United StatesTax
    Ropes & Gray LLP
    Ropes & Gray LLP
  • Video

    New Anti-Abuse Tax Provisions (Video)

    Kat Saunders Gregor, Ropes & Gray tax partner and co-founder of the tax controversy group, examines the influx of new anti-abuse provisions around the world.
    United StatesTax
    Ropes & Gray LLP
    Ropes & Gray LLP
Article

Repatriation Tax Compliance: IRS to Begin Examining 2017 & 2018 Returns

On November 4, 2019, the IRS announced that the LB&I division will begin examining 2017 and 2018 tax returns for compliance with the so-called repatriation tax under Internal Revenue Code Section 965.
United StatesTax
Ropes & Gray LLP
Ropes & Gray LLP
  • Article

    Rettig Starts Four-Year Term As IRS Commissioner

    On October 1, Charles Rettig began his term as 49th Commissioner of the IRS. This gives the IRS a Commissioner for the first time in approximately one year, since his predecessor John Koskinen, an Obama appointee, stepped down in fall 2017.
    United StatesTax
    Ropes & Gray LLP
    Ropes & Gray LLP
  • Article

    Treasury Releases Important Health Flexible Spending Arrangement Guidance

    On May 30, 2012, the U.S. Department of the Treasury issued Notice 2012-40, which interprets the new limit imposed on salary reduction contributions to health flexible spending arrangements.
    United StatesTax
    Ropes & Gray LLP
    Ropes & Gray LLP
  • Article

    China Announces New Initiatives To Level The Playing Field For Innovative And Generic Drugs

    China's Government will launch several incentives to enhance accessibility of innovative drugs, especially imported oncology drugs.
    ChinaFood, Drugs, Healthcare, Life Sciences
    Ropes & Gray LLP
    Ropes & Gray LLP
  • Article

    First Circuit Declares Puerto Rico Alternative Minimum Tax Unconstitutional

    The AMT is a tax equal to the amount by which a corporate taxpayers tentative minimum tax exceeds its regular tax on income.
    Puerto RicoCorporate/Commercial Law
    Ropes & Gray LLP
    Ropes & Gray LLP
  • Article

    Insight Into Possible SFDR Changes

    The ESAs propose significant changes to SFDR, including replacing Article 8 and 9 funds with two new categories, implementing a sustainability grading scale, and aligning sustainable investment definitions with the Taxonomy Regulation, potentially raising qualification thresholds.
    United KingdomFinance and Banking
    Ropes & Gray LLP
    Ropes & Gray LLP
  • Article

    What A Nuisance - Owner Liability For Other Persons

    As an owner of commercial real estate, could you ever be liable for nuisance committed on the property by someone other than you?
    United KingdomReal Estate and Construction
    Ropes & Gray LLP
    Ropes & Gray LLP
  • Article

    FTC Cautions Against Improper Reliance On "Investment-Only" Exemption

    Investment manager Third Point LLC and three of its affiliated funds have entered into a proposed settlement agreement with the federal antitrust authorities for violations of the Hart-Scott-Rodino Antitrust Improvements Act of 1976, arising from improper reliance on the "investment-only" exemption.
    United StatesAntitrust/Competition Law
    Ropes & Gray LLP
    Ropes & Gray LLP
  • Article

    In Case You Missed It: November 2025 Ropes & Gray ESG, CSR And Business And Human Rights Compliance Thought Leadership

    Every month, our attorneys put out articles, alerts, white papers, blog posts and podcasts on a wide range of ESG, CSR and business and human rights compliance topics.
    United StatesCorporate/Commercial Law
    Ropes & Gray LLP
    Ropes & Gray LLP
  • Article

    The SEC's Current Views On Private Equity - OCIE Is Still Focused On Fees And Expenses, But Also Is Turning Its Attention To Real Estate And Co-Investments

    Over the course of the past two years, the SEC has focused enforcement actions on purportedly undisclosed fees and expenses charged by private equity sponsors to funds or portfolio companies.
    United StatesCorporate/Commercial Law
    Ropes & Gray LLP
    Ropes & Gray LLP
  • Article

    The SEC's Spring 2018 Rulemaking Agenda – Observations On The Corporation Finance Agenda

    The Spring 2018 unified regulatory agenda – the so-called "Reg Flex" agenda – came out on May 9.
    United StatesCorporate/Commercial Law
    Ropes & Gray LLP
    Ropes & Gray LLP
  • Video

    UK Corporate Offence Of Failure To Prevent Tax Evasion (Video)

    The UK's new corporate offence of failure to prevent facilitation of tax evasion is quite a mouthful, but the title does do a pretty accurate job of describing the offence.
    United StatesCorporate/Commercial Law
    Ropes & Gray LLP
    Ropes & Gray LLP
  • Article

    Department Of Labor Finalizes Investment Advice Regulations

    The Department of Labor has released long-awaited final regulations that will generally allow a range of investment advice to be provided to participants in 401(k) and similar individual account retirement plans.
    United StatesEmployment and HR
    Ropes & Gray LLP
    Ropes & Gray LLP
  • Article

    Supreme Court Confirms ERISA Fiduciaries' Duty To Monitor, Leaving Contours To Lower Courts

    On May 18, 2015, the Supreme Court of the United States confirmed the existence of an independent duty on the part of ERISA plan fiduciaries to continuously "monitor" retirement plan investments and remove those that are imprudent.
    United StatesEmployment and HR
    Ropes & Gray LLP
    Ropes & Gray LLP
  • Article

    Supreme Court Rules Six Year Statute Of Limitations Applies To More ERISA Lawsuits

    On February 26, 2020, the United States Supreme Court issued a decision in the closely watched Intel Corp. Investment Policy Committee et al. v. Sulyma case, making it more difficult...
    United StatesEmployment and HR
    Ropes & Gray LLP
    Ropes & Gray LLP
  • Article

    New York Fed's New Benchmarks May Provide Further Guidance On LIBOR Phase-Out

    As reported in a previous alert, the UK Financial Conduct Authority announced on July 27, 2017 that, by 2021, it intends to replace LIBOR, the key benchmark rate underlying hundreds of trillions of dollars in lending ...
    United StatesFinance and Banking
    Ropes & Gray LLP
    Ropes & Gray LLP
  • Article

    Undercapitalization In The Booming Secondaries Market: Why Buy-Side Capital Continues To Lag Behind Deal Opportunities Despite Record Fundraises

    With near-constant reports on the growth and scale of the secondaries market, and headlines announcing marquee secondary fund closings, such as Carlyle AlpInvest's recent $20 billion fundraise...
    United StatesFinance and Banking
    Ropes & Gray LLP
    Ropes & Gray LLP
  • Article

    Eighth Circuit Holds That A Reasonable Interpretation Of An Ambiguous Law Does Not Give Rise To FCA Liability

    In 2011, Minnesota amended the statute governing its Medicaid payment rates to reduce reimbursements for inpatient hospital services by ten percent, exempting children's hospitals from the reduction.
    United StatesFood, Drugs, Healthcare, Life Sciences
    Ropes & Gray LLP
    Ropes & Gray LLP
  • Showing 521–540 of 3579 results

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