Securities and Exchange Commission (SEC), Disclosure Requirements, Corporate Taxes

Executive Use of Corporate Aircraft: Navigating Tax, SEC Disclosure and Other Key Considerations

Proskauer - Employee Benefits & Executive... on 5/29/2025

Companies are increasingly allowing their chief executive officers and, in certain circumstances, other executives to use corporate jets (which may be chartered flights or fractionally or fully owned aircraft) for personal...more

2020 Oil & Gas Impairments: What’s Behind the Numbers?

Opportune LLP on 2/14/2020

Find out why some energy companies are considering potential oil and gas impairments amid low oil and gas pricing, and what key considerations go into conducting these impairments in order to comply with debt covenants and...more

Corp Fin Director Discusses Policy, Outreach and Future Areas of Focus

WilmerHale on 2/13/2018

Earlier this month, SEC Division of Corporation Finance Director William Hinman delivered the keynote address at the Practising Law Institute’s Seventeenth Annual Institute on Securities Regulation in Europe. Director Hinman...more

A Gift From SEC Staff: Guidance on Tax Act's Form 10-K Accounting Implications

Jones Day on 1/8/2018

The Situation: SEC Staff has provided guidance regarding accounting and disclosure issues arising from the Tax Cut and Jobs Act. The Result: The guidance addresses situations in which ASC Topic 740 accounting cannot be...more

Tax Cuts And Jobs Act – My Disclosure List (So Far)

Allen Matkins on 1/3/2018

As I and many others start to consider the disclosure implications of the Tax Cuts and Jobs Act, I’ve begun a list of possible disclosure related topics...more

SEC Releases Guidance on Near-Term Disclosure Regarding Effects of New Tax Law

Herbert Smith Freehills Kramer on 1/2/2018

The tax reform signed into law by President Trump on Dec. 22 (the Tax Act) presents public companies with several accounting and disclosure challenges. Although companies are still evaluating how they will be affected by the...more

The Tax Cuts and Jobs Act Meets Public Company Reporting

Cohen & Gresser LLP on 1/2/2018

Accounting for income taxes can be complex and is seldom exciting. Suspense was added, however, by the passage of the Tax Cuts and Jobs Act shortly before year end 2017. Would public companies have enough time to analyze the...more

Post-Issuance Tax Compliance and Continuing Disclosure Responsibilities for Issuers and Borrowers of Tax-Exempt Bonds

Orrick, Herrington & Sutcliffe LLP on 10/22/2013

Chapter One: Introduction: Why Post-Issuance Compliance? Over the past few years, the tax-exempt bond market has been under heightened scrutiny by various regulators, including the Internal Revenue Service...more

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