Tag Archives: Corporate

Evaluating Corporate Compliance—DOJ Guidelines for Prosecutors

Posted by Jeffrey Lehtman, Roxana Mondragon-Motta, and Seth Cowell, Wilson Sonsini Goodrich & Rosati, on Sunday, May 19, 2019 Editor's Note: Jeffrey Lehtman is partner and Roxana Mondragon-Motta and Seth Cowell are associates at Wilson Sonsini Goodrich & Rosati. This … Continue reading

Posted in Business law | Tagged , , , , | Leave a comment

Kudos to the Trump administration for correctly stating the corporate purpose and slapping at ESG in passing

Ann Lipton spotted something really interesting: this April Executive Order in which Trump declares: The majority of financing in the United States is conducted through its capital markets. The… [[ This is a content summary only. Visit my website for … Continue reading

Posted in Business law | Tagged , , , , , , | Leave a comment

Taxes on Capital Income Are More Than Just the Corporate Income Tax

The United States’ statutory corporate income tax rate is now more aligned with the rates of other nations . However, taxes on capital income, or corporate investment, are more than just the corporate income tax. Shareholder-level taxes, such as those on … Continue reading

Posted in Tax Law | Tagged , , , , , | Leave a comment

Chancery Applies Corporate Advancement Case Law to LLC Context

A recent Delaware Court of Chancery decision interpreted the advancement provisions of an LLC Agreement by applying case law interpreting DGCL Section 145 in the corporate context.  In Freeman Family LLC v. Park Avenue Landing LLC, C.A. No. 2018-0683-TMR (Del. … Continue reading

Posted in Business law | Tagged , , , , , | Leave a comment

State Corporate Income Taxes Increase Tax Burden on Corporate Profits

The Tax Cuts and Jobs Act (TCJA) reduced the U.S. federal corporate income tax rate from 35 percent to 21 percent. However, most U.S. states also tax corporate income. These state-level taxes mean the average statutory corporate income tax rate … Continue reading

Posted in Tax Law | Tagged , , , , , , | Leave a comment