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Legal Articles: Sullivan & Cromwell LLP

 







Document(s) published by this organization: 112


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Adobe PDFFrench Tax Law: Landmark Court Decision Concerning the Non-Cooperative States Regime - The French Constitutional Court Has Ruled That the Non-Cooperative States Regime Must Include an Exemption for Non-Abusive Transactions
Gauthier Blanluet, Marie-Aimée Delaisi, Nicolas de Boynes; Sullivan & Cromwell LLP;
Legal Alert/Article
March 27, 2015, previously published on January 26, 2015
At the end of 2009, France enacted a regime applicable to transactions with non-EU Member States that do not comply with international standards on exchange of information (Non-cooperative States and Territories or “NCSTs”). The list of NCSTs, initially derived from the OECD...

 

Adobe PDFConsiderations on the Use of Electronic Board Portals: Portals Can Provide Increased Efficiency and Security, but Companies Should Be Mindful of Potential Practical and Legal Risks
Francis J. Aquila, David H. Braff, H. Rodgin Cohen, Brian T. Frawley, Joseph B. Frumkin; Sullivan & Cromwell LLP;
Legal Alert/Article
March 27, 2015, previously published on February 11, 2015
Board portals and other mechanisms for the electronic dissemination of information to directors of public companies, non-profits and other organizations are in widespread use. Many companies have found that these portals can offer significant benefits, including improved document security, speed...

 

Adobe PDFRecent Developments in BSA/AML: FDIC Weighs In on “De-Risking;” FinCEN and SEC Bring Actions Against Oppenheimer & Co. for BSA/AML Violations
Nicolas Bourtin, H. Rodgin Cohen, Elizabeth T. Davy, Mitchell S. Eitel, Jared M. Fishman; Sullivan & Cromwell LLP;
Legal Alert/Article
March 27, 2015, previously published on February 2, 2015
January ended on a very active note in the area of Bank Secrecy Act (“BSA”)/anti-money laundering (“AML”) compliance, with the Federal Deposit Insurance Corporation (the “FDIC”), the Securities and Exchange Commission (“SEC”), and the Financial Crimes...

 

Adobe PDFPresident Obama’s Fiscal Year 2016 Revenue Proposals: Proposals Relating to Taxation of Offshore Profits of U.S. Corporations
Ronald E. Creamer, Andrew S. Mason, Davis J. Wang; Sullivan & Cromwell LLP;
Legal Alert/Article
March 27, 2015, previously published on February 2, 2015
On February 2, 2015, the Obama Administration (the “Administration”) released the General Explanations of the Administration’s Fiscal Year 2016 Revenue Proposals (commonly known as the “Green Book”), which contains significant detail about the fiscal year 2016 revenue...

 

Adobe PDFHart-Scott-Rodino Act: HSR Act Revised Jurisdictional Thresholds
Daryl A. Libow, Eric H. Queen, Yvonne S. Quinn; Sullivan & Cromwell LLP;
Legal Alert/Article
March 27, 2015, previously published on January 20, 2015
The thresholds set forth in the HSR Act have been revised-as they are annually-based on the change in gross national product. The minimum size of transaction has been raised from $75.9 million to $76.3 million effective thirty days after the notice is published in the Federal Register. The notice...

 

Adobe PDFRecent Developments in BSA/AML: SEC’s Waiver of Rule 506(d) Disqualification for Oppenheimer & Co. Sparks Dissent Among SEC Commissioners
Nicolas Bourtin, H. Rodgin Cohen, Elizabeth T. Davy, Mitchell S. Eitel, Jared M. Fishman; Sullivan & Cromwell LLP;
Legal Alert/Article
March 27, 2015, previously published on February 12, 2015
On January 27, 2015, the Securities and Exchange Commission (the “SEC”) issued an order granting a waiver to Oppenheimer & Co. Inc. (“Oppenheimer”), a full-service broker-dealer, from automatic disqualification under Rule 506(d) of the SEC’s Regulation D (the...

 

Adobe PDFOCIE Risk Alert on Cybersecurity: SEC’s Office of Compliance Inspections and Examinations Announces Findings from its Cybersecurity Examination Initiative
Jay Clayton, John Evangelakos, Scott D. Miller, Nader A. Mousavi, Frederick Wertheim; Sullivan & Cromwell LLP;
Legal Alert/Article
March 27, 2015, previously published on February 5, 2015
On February 3, the SEC’s Office of Compliance Inspections and Examinations (“OCIE”) published a Risk Alert summarizing findings from its Cybersecurity Examination Initiative relating to broker-dealers and investment advisers, which was announced in April 2014. A copy of the Risk...

 

Adobe PDFJudicial Review of Deferred Prosecution Agreements: United States v. Fokker Services B.V.—District Court Rejects as “Grossly Disproportionate” a Deferred Prosecution Agreement in U.S. Economic Sanctions Case
Nicolas Bourtin, H. Rodgin Cohen, Elizabeth T. Davy, Jared M. Fishman, Steven R. Peikin; Sullivan & Cromwell LLP;
Legal Alert/Article
March 27, 2015, previously published on February 6, 2015
On February 5, 2015, Judge Richard J. Leon of the United States District Court for the District of Columbia rejected a proposed Deferred Prosecution Agreement (“DPA”) between the Department of Justice and Fokker Services, B.V. (“Fokker”) arising from admitted violations of...

 

Adobe PDFForeign Fund Was Engaged in a Trade or Business in the United States as a Result of Lending and Underwriting Activities
Jeffrey D. Hochberg, Donald L. Korb, Eric M. Lopata, Andrew P. Solomon, David C. Spitzer; Sullivan & Cromwell LLP;
Legal Alert/Article
March 27, 2015, previously published on January 26, 2015
On January 2, 2015, the Internal Revenue Service (the “IRS”) released Advice Memorandum 201501013 (the “Advice Memorandum”) from the Office of Chief Counsel. The Advice Memorandum concludes that a partnership was engaged in a U.S. trade or business through lending and...

 

Adobe PDFPresident Obama’s Fiscal Year 2016 Revenue Proposals: Proposals Relating to Individual, Estate and Gift and Retirement Plan Taxation
Charles T. Dowling, Jeffrey D. Hochberg, Andrew S. Mason, Zena M. Tamler, Marc Trevino; Sullivan & Cromwell LLP;
Legal Alert/Article
March 27, 2015, previously published on February 11, 2015
On February 2, 2015, the Obama Administration released the General Explanations of the Administration’s Fiscal Year 2016 Revenue Proposals (commonly known as the “Green Book”). Although the Green Book does not include proposed statutory language, the Green Book contains...

 


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