International Tax Issues, Publicly-Traded Companies

IRS reduces barriers to redomiciliations

Hogan Lovells on 8/26/2025

On August 19, the IRS released Notice 2025-45 (the “Notice”), announcing its plan to reduce barriers to certain redomiciliations. In particular, the IRS reduced barriers to redomiciliations by foreign publicly traded...more

Newly Proposed Regulations on Stock Buyback Excise Tax Largely Adopt Approach From Initial IRS Guidance

Skadden, Arps, Slate, Meagher & Flom LLP on 4/18/2024

On April 12, 2024, the Treasury Department (Treasury) and Internal Revenue Service (IRS) issued proposed regulations (89 FR 25980 and 89 FR 25829) on the excise tax on stock buybacks enacted as part of the Inflation Reduction...more

Shareholder and intra-group Loans – be aware of taxation risks

Hogan Lovells on 12/16/2021

Most company groups rely on shareholder and / or intragroup loans in order to manage the liquidity requirements within the group and easily transfer cash from one entity to another as and when needed. While discussions about...more

Spain to tax acquisitions of shares of major Spanish listed companies

White & Case LLP on 11/3/2020

The Spanish Official Gazette published last October 16th legislation enacting a new indirect Tax on Financial Transactions levied, at 0.2%, on the acquisition of shares of major Spanish listed companies irrespective of the...more

Democratic Tax Policy Proposals

Proskauer - Tax Talks on 10/22/2019

Recently, several of the presidential candidates and other prominent Democrats have suggested a number of different tax policy proposals, including wealth taxes, mark-to-market taxation, a VAT, additional taxes, increased...more

Mexico Grants Tax Incentives on Capital Gains, Corporate Bond Interest

Holland & Knight LLP on 1/15/2019

A Presidential Decree by Mexico President Andrés Manuel López Obrador granting a new set of income tax incentives to capital gains and interests derived from corporate bonds (the Decree) became effective on Jan. 9, 2018. ...more