The most prominent tax characteristic of a partnership or LLC is that these entities are flow-through entities for tax purposes. Consequently, the entities do not pay taxes themselves. Rather, they report...
Hotel and hospitality acquisitions generally include additional operational concerns such as employee transitions, food and beverage operations, inventory, and guest baggage turnover, as well as franchise...
When drafting and negotiating an acquisition agreement, counsel should address potential issues arising from allegations of fraud to avoid potentially complex, time-consuming, and costly disputes after...
Understand the prescription drug discount program established under Public Health Service Act Section 340B. Read now » Related Content Life Sciences Post-Closing Price Reporting Covenant...
Do you need to understand how states are trying to protect employees from algorithmic and artificial intelligence (AI) discrimination? Read our newly published article, States Passing Laws to Prevent AI...
Environmental, social, and governance (ESG) has emerged as a principal driver of corporate sustainability, and therefore M&A practitioners must consider the impact of increased ESG focus on various aspects of deal-making, including due diligence. As the ESG landscape continues to evolve, Practical Guidance has you covered. Check out this article by Andrew Jack of Covington and Burling LLP, which addresses the key questions and issues you need to consider in conducting ESG due diligence in the context of M&A and joint venture transactions.
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