When taxpayers pay fees contingent on the successful closing of certain “covered transactions,” including, for example, taxable acquisitions of assets that constitute a trade or business, such ...

On July 8, 2024, the United States Department of the Treasury’s Office of Investment Security issued a Notice of Proposed Rulemaking (“NPRM”) that proposed to expand the geographic reach in which the ...

When a foreign party is involved in the potential acquisition of or investment in a US business, the transaction parties must determine whether the transaction falls under the jurisdiction of CFIUS, a ...