Mergers & Acquisitions Law Report Index-Summary

OECD

See ORGANIZATION FOR ECONOMIC COOPERATION AND DEVELOPMENT (OECD)

OFFICERS

OIL AND GAS

– Antitrust

– – Canada, Suncor Energy/Petro-Canada merger, consent agreement requires divestiture of retail outlets, 705; Ultramar acquisition of terminals approved, 852
– – RWE/Essent merger, RWE agrees to spin off Germany high pressure transmission network, 268; EC approves, 630

– EU merger approvals

See EU MERGER APPROVAL

ORGANIZATION FOR ECONOMIC COOPERATION AND DEVELOPMENT (OECD)

– Antitrust

– – Enforcement discussed in light of economic crisis, 220
– – Failing firm defense, Competition Comm. discussion, 1034

– Business restructuring, transfer pricing and tax treaty application

– – Analysis and Perspective, 18
– – Arm's-length standard passes scrutiny, 216
– – Commercially rational test criticized, 241
– – Draft not intended to permit gratuitous challenges, 571

– Chile application under consideration, 199
– Financial and economic crisis Competition Comm. report urges reduction in too big to fail banks, 660

OWNERSHIP CHANGES IN LOSS CORPORATIONS

See also NET OPERATING LOSSES (NOLs)
– Banks

– – California Franchise Tax Bd. parts with IRS over treatment of losses, 285; Board set to draft regs., 401; Prop. Regs. issued, 826
– – IRS Notice 2008-83 allowing losses likely to be overturned in stimulus package, 134
– – U.S. acquired assets under TARP, guidance issued (Notice), 369

– Capital contributions safe harbor, Notice 2008-78 retroactivity under consideration, 55; lack of starting date intentional, 56
– Jones Day report lowers cost of tax loss, 28
– Multiple classes of stock, effect of fluctuations on relative values in determining ownership changes, IRS considers guidance, 341
– Shareholder rights/poison pill plan, Selectica seeks validation of plan designed to prevent loss of NOLs (Del. Ch.), 144
– Stock valuation fluctuations and nonstock treatment as stock, guidance under development, 55