News & Insights

The Final Rule introduced transaction-based reporting requirements for in-scope transfers to legal entities or trusts of residential real property located within the United States. Read More

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

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

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

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

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

Overview Real property located in the United States is an attractive and important asset class for overseas investors of all types, including high-net-worth individuals and families — many of whom acquire residential properties (frequently thro… Read More

As a general proposition, the United States prides itself on a policy of openness when it comes to investment in U.S. situs assets from abroad. Although purchases of portfolio investments and operating businesses can be subject to several federal and… Read More