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Across topics and issues, borders and industries, we have the thought leadership you need to stay ahead of changes in the law.

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Publications

Analysis

Doing business in the United States
Registered Content

The United States is one of the easiest jurisdictions in the world in which to do business. Regulatory barriers are generally low, establishing a branch or business entity is quick and...

Analysis

Final regulations – U.S. withholding tax on transfers of partnership interests
Registered Content

Since 2018, the buyers, sellers, and partnerships engaging in secondary and other transactions involving partnership interest transfers have been navigating complicated U.S. tax and related ...

Insights

Final regulations - Foreign partner’s U.S. tax liability on transfer of partnership interest
Registered Content

Given the overall development of the secondaries market and the increasing volume and size of secondary funds, the U.S. tax and withholding regime that applies to a foreign partner...

Hogan Lovells Publications

Secondary Transactions: ECI Withholding Amount and Partnership Liabilities

Proposed regulations have recently been issued by the U.S. Internal Revenue Services (IRS) under a withholding provision of U.S. tax law enacted in 2017 that imposes withholding tax on a...

Hogan Lovells Publications

10 things international groups need to know about U.S. tax reform Tax Alert

The recently enacted Tax Cuts and Jobs Act of 2017 (TCJA) is the most comprehensive U.S. tax legislation in over 30 years. The changes to U.S. international tax law are far-reaching.

Hogan Lovells Publications

Funds Bulletin, March 2017

Funds Bulletin (a monthly round-up of topical legal, regulatory and tax issues affecting the fund industry). Features our analysis of the government's response to the House of Lord's report ...

Publications

Funds Bulletin, February 2017

Funds Bulletin (a monthly round-up of topical legal, regulatory and tax issues affecting the fund industry). Features our summary of the FSCP's position paper on the impact of Brexit on...

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