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Tax treatment of Carried Interest in Germany – Case law confirmed by Federal Tax Court

The highest German tax court confirmed again its position on the tax treatment of carried interest in a recent decision (docket number VIII R 3/21, decision dated 16 April 2024) published...

Insights and Analysis

Impact of the 2024 election on the U.S. Energy and Infrastructure Sector

The Inflation Reduction Act of 2022 (IRA) is one of the most significant legislative investments in renewable energy and reducing greenhouse gas emissions in history. With the IRA high on...

Insights and Analysis

UK Supreme Court: collateral warranties not usually construction contracts so can’t be adjudicated

The Supreme Court has held unanimously that collateral warranties promising continued performance of construction obligations are generally not agreements for construction operations as...

Insights and Analysis

Hogan Lovells at Africa Energy Forum (AEF) 2024

Hogan Lovells is proud to be among the exhibitors at this year's Africa Energy Forum (AEF) in Barcelona, Spain from 25 -28 June 2024. Our stand number is "A232", come and...

Insights and Analysis

Fifth Circuit vacates SEC rules for private funds

In a rebuke to the U.S. Securities and Exchange Commission (the SEC), the U.S. Court of Appeals for the Fifth Circuit on Wednesday, June 5, 2024 vacated in full the set of new SEC rules for ...

News

Private equity – Navigating manager exits and management incentives in challenging times

This article discusses the key issues to be considered where a senior executive’s employment is to be terminated and the management incentive plan needs a reset, all in the context of ...

News

Security Snippets: Critical infrastructure is a key target of China-sponsored hackers

Companies should review their resiliency, vendors, suppliers, and plans for partnering with the FBI in case of a cyber event, says FBI.

News

Department of Labor issues final regulation on investment advice fiduciaries

On April 23, 2024, the Department of Labor (the “DOL”) issued a final regulation (the “Final Rule”) that describes the circumstances under which a person will be...

News

Staples on LP stake sales in secondaries

It is now no longer uncommon that as a condition to approving the transfer of a limited partner ("LP") interest in a private fund, the general partner ("GP") of such...

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