Insights

The Securities and Exchange Commission has adopted final rules amending Regulation S-K and certain other rules and forms to modernize and simplify disclosure requirements. Among other matters, the amendments reduce and clarify the disclosures required in management’s discussion and analysis...

Members of Bracewell’s Project Finance team recently visited financial institutions, consulting firms and law firms in Mexico City to gain a better understanding of the current trends related to infrastructure development and project finance in Mexico. Below is a summary...

While corporate tax reform and reduced tax rates were the hallmark of sweeping 2017 legislation (the Tax Cuts and Jobs Act, or TCJA), and thus the focus of the media and tax professionals, the renewables industry was largely unaffected by...

On March 6, Assistant Attorney General for National Security John C. Demers announced that the Department of Justice (“DOJ”) has designated a new deputy chief to lead the Foreign Agents Registration Act (“FARA”) unit and that DOJ will start treating...

Washington could be the next U.S. state to enact consumer privacy legislation similar to the EU's General Data Protection Regulation (GDPR). On Wednesday, the Washington state senate overwhelmingly approved the Washington Privacy Act, SB 5376 (the "WPA") which takes its...

On February 26, 2019, the U.S. Court of Appeals for the D.C. Circuit unanimously affirmed a district court decision rejecting the U.S. Department of Justice’s challenge to AT&T’s $85 billion merger with Time Warner, cementing one of the biggest merger...

In Parrish v Premier Directional Drilling, the Fifth Circuit recently rejected a group of directional driller consultants’ claims for overtime under the Fair Labor Standards Act (“FLSA”) finding that the directional driller consultants were properly classified as independent contractors. The...

Copyright owners cannot file infringement lawsuits until after the subject work has been granted registration by the U.S. Copyright Office. This unanimous decision from the Supreme Court today in Fourth Estate Pub. Benefit Corp. v. Wall-Street.com, 17-571 (U.S. Mar. 4...

The Federal Trade Commission ("FTC") has announced the annual revisions to the Hart-Scott-Rodino Antitrust Improvements Act ("HSR Act") thresholds, which will become effective on April 3, 2019. The revised thresholds will apply to any transaction closing on or after the...

Composing separation agreements that are consistent with best practices and a host of relevant legal concerns can be a never-ending endeavor for employers - especially with case law and agency guidance continually evolving. Challenging issues involved in drafting these agreements...

The everyday conduct of business necessitates activities that involve important environmental requirements and risks. And those activities are commonly accompanied by written agreements that attempt to address those requirements and prevent, mitigate, and allocate those risks. Tim Wilkins and Daniel...

Jordan’s approach to the development of renewable energy generation infrastructure has long been regarded as a template for other governments in the region.

On December 21, 2018, the Treasury Department and IRS released final regulations (the Regulations) implementing the federal audit regime for partnerships, and entities classified as partnerships for federal income tax purposes, enacted under the Bipartisan Budget Act of 2015 (the...

As we previously have explored (see here and here), recent tax reform under the Tax Cuts and Jobs Act (TCJA) has been particularly advantageous to corporations. However, the pro-corporate policies of the current administration have extended beyond the TCJA. This...