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Under the Securities Act of 1933, as amended (the “Securities Act”), any public securities
offering must be registered with the Securities and Exchange Commission (the “SEC”). In a
follow-on public offering, a publicly reporting company offers securities to the public in an
offering registered with the SEC subsequent to the completion of the issuer’s initial public
offering.

In our last blog post covering international tax planning, we focused on the unique tax traps related to international acquisitions. In our final installment, we discuss the tax considerations for foreign businesses looking to acquire companies in the U.S.   The U.S. is still the big apple for most foreign businesses, but deciding how to get…

This article is meant to address the commitments a Chinese entrepreneur interested in accessing the US capital markets should be prepared to make. 

A reverse merger is a common method by which private companies go public. Companies appreciate this method because it is generally quick, though the process is comparatively expensive to other ways of going public.

From a tax standpoint international acquisitions – whether starting your own subsidiary or buying a foreign company — require special attention.

“There was a time a few years ago when the United States was spoken of in the plural number. Men said ‘the United States are’ — ‘the United States have’ — ‘the United States were.’ But the war changed all that.”   The Washington Post, April 24, 1887.   The phrase “United States” became a singular noun…

On January 14, 2015, the House of Representatives passed H.R. 37, a bill that would