The US Department of the Treasury (“Treasury”) promulgated the Outbound Investment Regulations1 (the “OIR”) on October 28, 2024, and the OIR took full effect on January 2, 2025 (the “effective date”).

Other covered transactions are restricted including covered transactions involving a vendor agreement, employment agreement, or investment agreement with a country of concern or covered person. US ...

When a foreign party is involved in the potential acquisition of or investment in a US business, the transaction parties must determine whether the transaction falls under the jurisdiction of CFIUS, a ...

A partner’s tax basis in his partnership interest (referred to as “outside basis”) generally represents his economic investment in a partnership plus his share of the partnership’s liabilities. In ...