Small Bites: Recent Cross…

Small Bites: Recent Cross-Border Investment Announcements by U.S. Government

U.S. International Trade in Goods and Services, May 2026 | U.S. Bureau of Economic Analysis (BEA) Activities of U.S. Affiliates of Foreign Multinational Enterprises, 2024 | U.S. Bureau of Economic Analysis (BEA) U.S. International Transactions and In… Read More
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Categories: English Blogs
U.S. Corporate Transparen…

U.S. Corporate Transparency Act: Recent Developments

Earlier posts have discussed the 2025 rollback of the U.S. federal Corporate Transparency Act (“CTA”), enacted some years ago to require beneficial ownership reporting by a broad range of companies organized or doing business in the United States… Read More
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Categories: English Blogs
Delaware Answers a Challe…

Delaware Answers a Challenge to Its Market Dominance as the Corporate Domicile of Choice

Recent developments have given birth to a new catchword – “DExit” – to describe a perceived trend of questioning the continuing basis for Delaware’s long status as the leading U.S. jurisdiction of choice for the formation of new business en… Read More
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Categories: English Blogs
New York Tax Hurdles for…

New York Tax Hurdles for Employers and Their Offsite Employees

Businesses headquartered abroad seeking to establish beachheads in the U.S. must decide early on where their U.S. operations should be centered. New York is often chosen because of the extensive financial and commercial ecosystem of New York City. Read More
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Categories: English Blogs
U.S. SECURITIES AND EXCHA…

U.S. SECURITIES AND EXCHANGE COMMISSION ISSUES FINAL RULE AFFECTING PRINCIPALS IN “FOREIGN PRIVATE ISSUERS”

The U.S. Securities Exchange Act requires persons owning more than 10% of any class of equity securities registered under Section 12 to disclose their holdings of, and transactions in the issuer’s equity securities by filing with the SEC. Read More
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Categories: English Blogs
California

California "Fair Investment Practices by Venture Capital Companies Law" Takes Effect; Implementation Deferred

A diversity initiative reporting statute known as “The Fair Investment Practices by Venture Capital Companies Act” (the “Act”) was enacted in 2023 and, as amended in 2024, originally provided an effective date of 1 March 2026. Read More
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Categories: English Blogs
U.S. Federal Agencies Iss…

U.S. Federal Agencies Issue Coordinated Interpretive Framework on Application of Securities and Commodities Regulation to Digital Assets

In March 2026, the SEC and Commodity Futures Trading Commission issued a coordinated interpretive framework governing a variety of digital assets and their treatment under the federal securities and commodities regulatory regimes. Read More
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Summary Of U.S. Tax Regulations On Source Of Income From Cloud Transactions

Background and Purpose Earlier this year the US Internal Revenue Service (IRS) issued proposed and final regulations to clarify how income from cloud transactions should be treated for U.S. federal income tax purposes. These rules are intended to mod… Read More
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To "Flip" or Not to "Flip"? Considerations for Maturing Overseas Startups – and Their Founders – Seeking U.S. Capital

Overview In the life of almost every growing early-stage company in Europe or (increasingly) Asia, the day comes when the founders conclude that their development is being constrained by a limited pool of venture and next-round investors in their geo… Read More
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The Pig in the Python: Pre-2024 Companies' Deadline Approaches for U.S. Beneficial Ownership Reporting Compliance

Overview “Demographers describe the baby boomer generation as “the pig in the python”: a huge bulge in an otherwise skinny age distribution … “. The New York Times (21 June 2000). More generally, the phrase refers to an anomalous st… Read More
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Categories: English Blogs