Eversheds Sutherland – Legal Insights (audio)

Members of our global Transfer Pricing team continue with their 2023 webinar series focused on various Transfer Pricing issues and topics. The panelists provide an overview of practical approaches to preparing for and managing a tax audit/transfer pricing audit, Advanced Pricing Agreements (APA) and Mutual Agreement Procedures (MAP). They explore the transfer pricing life cycle, risk management considerations as well as the pitfalls and opportunities for cross-border alternative dispute resolutions in different jurisdictions.

Our global Tax team is excited to continue its webinar series focused on the value-added tax (VAT) from an international perspective and comparing it to US state and local taxes. This webinar provides an overview of VAT treatment of physical goods. Our panelists explore the typical structures, pitfalls and opportunities in different jurisdictions, as well as VAT registration and the significance of who has title to goods.

This webinar provides an overview of Transfer Pricing basics, the arm’s length standard, transfer pricing methods, and burden of proof issues. Diving the deeper, the panelists also cover anti-avoidance measures and penalties in various jurisdictions, including the Australia and the UK DPT regimes, along with the EU GAAR regime and the US penalty regimes.

In this podcast episode focused on employment law, Eversheds Sutherland attorneys Michael Woodson and John Hays continue exploring various considerations related to the FTC's Proposed Rule concerning non-compete clauses. (Catch up on the first two episodes of this series here and here!) Up this week, Michael and John provide an overview of potential consideration issues as employers review and update restrictive covenant agreements with their workforce.  For more content related to employee benefits, executive compensation and employment law, the "Do you have a minute?" video series covers a variety of questions and topics to help you stay on top of the latest changes and common issues, all in less than a minute. If you have questions about these videos, please reach out to a member of the Employment and Employee Benefits teams.

In this podcast episode focused on employment law, Eversheds Sutherland attorneys Michael Woodson and Bonnie Burke continue their series discussing the Federal Trade Commission’s Proposed Rule to ban the use of post-termination non-compete clauses and employment agreements. In the latest episode, Michael and Bonnie focus on alternatives to non-compete clauses. For more content related to employee benefits, executive compensation and employment law, the "Do you have a minute?" video series covers a variety of questions and topics to help you stay on top of the latest changes and common issues, all in less than a minute. If you have questions about these videos, please reach out to a member of the Employment and Employee Benefits teams.

In this podcast episode focused on employment law, Eversheds Sutherland attorneys Bonnie Burke and John Hays kick off a series that explores the recent Notice of Proposed Rulemaking issued by the Federal Trade Commission (FTC). As drafted, it purports to ban all post-termination non-complete clauses and clauses that act as a functional equivalent to a non-compete. In the first episode, Bonnie and John review the Proposed Rule and provide a summary of its contents.   For more content related to employee benefits, executive compensation and employment law, the "Do you have a minute?" video series covers a variety of questions and topics to help you stay on top of the latest changes and common issues, all in less than a minute. If you have questions about these videos, please reach out to a member of the Employment and Employee Benefits teams.

As 2022 draws to a close, join Eversheds Sutherland attorneys for a complimentary webinar to look back at key regulatory developments that impacted Business Development Companies this year, and look ahead to what’s on the horizon for the industry in 2023. In this webinar we will focus on: Fund valuation practices Proxy developments Joint venture financing Capital raising in this environment SEC rulemaking, including the latest on climate change, cyber, and ESG

In this webinar, our global Tax team provides an overview on the basics of VAT, with emphasis on how it operates cross borders, including in the EU and UK. In addition, the panelists discuss the relevance of VAT to US companies and how the sales tax mechanism compares to VAT.

ESG Insights: Greenwashing

In the sixth episode of Tax Sound Bytes, a podcast series from the Tax Practice Group covering issues affecting federal and international tax, Eversheds Sutherland Partner Xenia Garofalo speaks on the stock buyback tax. The stock buyback tax, a nondeductible 1% excise tax on the repurchase of corporate stock, was recently enacted as part of the Inflation Reduction Act, which President Biden signed into law on August 16. You can read Xenia’s in-depth article about the stock buyback tax in Law360, as well as more commentary from our Tax Practice Group on provisions of the Inflation Reduction Act here.  During this episode, Xenia discuss who the tax is imposed on, its various implications and how exceptions apply.  Continuing tradition, the conversation concludes with the nontax question – if there was a book you could read over again for the very first time, what book would that be? To stay up-to-date on the digital tax information you need to know for your business, subscribe to our Digital Taxation mailing list to receive updates from Digital Tax Bytes on a weekly basis.

Our global tax team provides an update on both Pillars I and II and BEPS, and provides examples of practical approaches to preparing for and managing a tax audit, including US and European considerations. In addition, this program includes an overview of transfer pricing audit trends in the US and Europe, lessons learned, as well as a discussion on alternative dispute resolution mechanisms.  

In the fourth episode of Tax Sound Bytes, a podcast series from the Tax Practice Group covering issues affecting international and taxation of the digital economy, Eversheds Sutherland welcomes Partner Jon Sambur to discuss a hot topic – the taxation of cryptocurrency.  He covers the 2021 US Infrastructure Bill, which included several provisions aimed at cryptocurrency and digital assets, as well as a proposal for information reporting by certain financial institutions and digital asset brokers from the US Treasury’s Green Book. Jon provides his thoughts on how he sees the new reporting obligations from the Infrastructure Bill playing out once they go into effect in 2023, as well as how the proposed reporting obligations could change things. In addition, he speaks to recently proposed legislation under a bipartisan bill, the Lummis-Gillibrand Responsible Financial Innovation Act, which aims to correct certain aspects of the Infrastructure Bill. The conversation wraps up with Jon’s thoughts on where he sees the crypto space going in the near term.  Continuing tradition, the conversation concludes with the nontax question – if there was a book you could read over again for the very first time, what would it be? To stay up-to-date on the digital tax information you need to know for your business, subscribe to our Digital Taxation mailing list to receive updates from Digital Tax Bytes on a weekly basis.

In this webinar, panelists discuss the negotiation process used by defined benefit plan sponsors and fiduciaries to purchase Group Annuity Contracts and transfer pension risk to an insurer. Moderated by Eversheds Sutherland Partner Brian Barrett with Mercer Principal Dean Bruenn, MetLife Senior Counsel Amy Danzis, F&G Life Vice President, PRT Business Development Jay Dinunzio and Prudential Vice President, Corporal Counsel Joshua Kass on June 15, 2022.

In the third episode of Tax Sound Bytes, a podcast series from the Tax Practice Group covering issues affecting international and taxation of the digital economy, host and Eversheds Sutherland Associate Mary Kate Nicholson is joined by Partner Mary Monahan and Associate Daniel Strickland to dig into the recent Supreme Court decision in Boechler PC v. Commissioner. They provide background on the case, which saw the court analyzing whether the 30-day filing requirement in section 6330(d)(1) is jurisdictional, as well as the IRS’ position and how they think Boechler PC v. Commissioner is going to affect tax litigation moving forward. Continuing tradition, their conversation concludes with Mary Kate’s favorite nontax question – if there was a book you could read over again for the very first time, what would it be, and why? To stay up-to-date on the digital tax information you need to know for your business, subscribe to our Digital Taxation mailing list to receive updates from Digital Tax Bytes on a weekly basis.

In the second episode of Tax Sound Bytes, a new series from the Tax Practice Group covering issues affecting the taxation of the digital economy, host and Eversheds Sutherland Associate Mary Kate Nicholson welcomes Associate Hasnain Valika for a discussion about foreign tax credits (FTCs).  During their conversation, they cover what exactly a FTC is, including its inclusion in specific tax codes, and how new regulations issued in December affect credibility of certain FTCs and interact with the OECD’s Pillar I and II proposals. In addition, they discuss how the FTC regime would be changed by the Build Back Better Act.  The conversation concludes with Mary Kate’s favorite nontax question – if there was a book you could read over again for the first time, what would it be, and why? To stay up-to-date on the digital tax information you need to know for your business, subscribe to our Digital Taxation mailing list to receive updates from Digital Tax Bytes on a weekly basis.

Eversheds Sutherland attorneys Michael Gurion, Alexander Sand, Kristin Cleare and Deepa Menon discuss key topics, including: Privacy due diligence, including data collection, processing, transfers and related policies Cybersecurity due diligence, including network and system protection, vendor selection, business continuity, and breach history Evaluating identified risks and concerns, including use of different transaction structures  Allocating risk among buyers, sellers and others Integration and transition planning

Tax Sound Bytes is a new a podcast series from the Eversheds Sutherland Tax Practice Group, covering issues affecting the taxation of the digital economy. In the first episode, host and Eversheds Sutherland Associate Mary Kate Nicholson interviews Partner Randy Buchanan, and together they delve into President Biden’s Fiscal Year 2023 Budget and the US Treasury’s Green Book. Randy and Mary Kate examine features of the Budget and Green Book, with key emphasis on the international provisions, as well as how the proposals intersect with the Build Back Better Act and the OECD’s Pillar I and II global agreement. 

Eversheds Sutherland partner Susan Lafferty hosts the first episode on carbon markets. Our guides in deciphering what are carbon markets and how to get involved in the US are Eversheds Sutherland attorneys David McCullough and Alex Holtan.

In this short, partners Audrey Elliott and Jessie Uppal discuss the impact of Brexit on right to right to work processes and the changes brought about for employers in relation to the employment of EU and non-EU nationals.

In our latest 13 minute pensions podcast, François Barker, Charmian Johnson and Helen Tabiner discuss the key deadlines for trustees and sponsors over the next two terms and beyond.