Matthew Brown

Matthew Brown

A&O Shearman

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Key considerations for forming and operating a joint venture in the U.S.

Each of these items will help ensure that a U.S.-based joint venture (JV)—especially one in a regulated industry with cross-border aspects—is set up and operated on solid legal, compliance, and tax footing. By diligently...more

7/30/2025  /  Business Formation , Compliance , Corporate Governance , Cross-Border Transactions , Due Diligence , Foreign Investment , Intellectual Property Protection , Joint Venture , Regulatory Requirements , Tax Planning

Treasury and the IRS proposed regulations on previously taxed earnings and profits

On November 29, 2024, the U.S. Treasury Department and IRS released long-awaited proposed regulations (REG-105479-18) under sections 959 and 961, and certain other provisions of the Internal Revenue Code of 1986, as amended...more

12/4/2024  /  Business Profits , Corporate Governance , Earnings Reports , Foreign Earned Income , Internal Revenue Code (IRC) , IRS , Proposed Regulation , Proposed Rules , U.S. Treasury
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