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Month: April 2021

100 days and counting – Immigration and Brexit: What we have learned so far

As we pass 100 days since the end of the Brexit transition period, it is time to reflect on what we have learnt so far in relation to how the end of Free Movement rights has affected British citizens and UK companies operating within the European Economic Area (EEA) and EEA citizens and EEA companies operating in the UK.

Qualified Opportunity Fund Update: Likely Biden Administration Changes & New Rules for Non-US Investors & Working Capital Safe-Harbor

On April 14, 2021, the Internal Revenue Service released proposed rules for allowing non-US persons with US-taxable capital gains to invest in qualified opportunity funds (QOFs) without first suffering US withholding on such gains. Mark Leeds and Stephanie Wood, tax lawyers with the New York office of Mayer Brown, analyze these developments in the attached Legal Update.