Insights

As Congress grapples with a jam-packed legislative calendar and a fraught campaign season looms, most of the near-term movement on the tax front continues to come from the executive branch. The months following the December enactment of the Tax Cuts...

This is the sixth installment of Bracewell Tax Report articles describing the new rules applicable to partnership audits under the Internal Revenue Code and the related proposed and final Treasury regulations. Each installment focuses on certain aspects of these rules...

As is well known, on December 22, 2017, President Trump signed the Tax Cuts and Jobs Act (the “Final Bill”) into law. During the course of this massive legislative effort, various provisions affecting tax-exempt organizations were proposed. While receiving less...

As we have noted in past reports, tax reform is impacting the media industry in a number of important ways. When making investment decisions, potential investors will look to the overall health of the industry. The entertainment and media sector...

This is not an email about what the General Data Protection Regulation (GDPR) is. We assume you've received dozens of those recently (including from us) . As those emails promised, GDPR Day 1 finally came. And it began with a...

The recent English High Court decision in Atlas Power Ltd -v- National Transmission and Despatch Co Ltd [2018] EWHC 1052 concerns a number of power purchase agreements entered into by Pakistani independent power producers and the national grid company of...

Happy Memorial Day Weekend! Josh and Paul sit down for a pre-holiday discussion of several critical policy issues, like the new Section 232 investigation on the auto industry proposed by the President, the accusations facing the FBI, and the efficacy...

On May 24, 2018, President Trump signed into law the Economic Growth, Regulatory Relief and Consumer Protection Act (the “Regulatory Relief Act”), the financial services regulatory reform bill that previously passed both the U.S. Senate and House of Representatives. Some...

On May 21, 2018, the United States Supreme Court issued an opinion on a trio of cases challenging employer enforcement of arbitration agreements with class-action waivers. The Court held that the Federal Arbitration Act (FAA) allows enforcement of arbitration agreements...

In a recent blog posting , the Federal Trade Commission (FTC) issued an important reminder that companies and individuals may have reportable transactions under the Hart-Scott Rodino (HSR) Act even if no payment changes hands. This highlights the need for...

On May 16, 2018, the Fifth Circuit Court of Appeals published an opinion unequivocally placing the burden of proof on interstate drivers of motor carriers seeking overtime under the small vehicle exception to the Motor Carrier Act. Scot Carley et...

It's the 50th episode of The Lobby Shop! We're giving you a crash course on the North American Free Trade Agreement (NAFTA) to impress your friends and colleagues when conversation turns to politics. Tune in for all the buzzwords you...

Dan Hemli and Josh Zive discussed recent developments in antitrust and foreign investment review of M&A transactions and the practical implications for companies doing deals today under the current Administration.

It's our first Midweek Special Minisode! In this week's minisode, Frank Maisano takes the lead to talk with Jeremy Gregory, Executive Director of MIT’s Concrete Sustainability Hub and Research Scientist from MIT’s Department of Civil and Environmental Engineering. At the...

As we have noted in past reports, tax reform is impacting the media industry in a number of important ways. In this installment of our focus on tax reform and the media, we will further explore the Foreign-Derived Intangible Income...