Global Matters

US Startups: Understanding Your Disclosure Obligations to Investors

A company and its management have an obligation to disclose all material information that a reasonable investor would want to know prior to making an investment in the company. Information is material if there is a substantial likelihood that a reasonable investor would consider it important in determining whether or not to make an investment.

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SEC Continues Effort to Modernize Disclosure Requirements

As part of its ongoing effort to modernize and simplify disclosure obligations applicable to public companies, the US Securities and Exchange Commission (SEC) recently adopted amendments to certain requirements set forth in Regulation S-K. These amendments impact the description of business (Item 101), disclosure of legal proceedings (Item 103) and disclosure of risk factors (Item

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Five Good Habits When Digitizing Business Activity

These days, digitalization is essential for companies in France and elsewhere wishing to offer their products and/or services to the public — especially in the midst of the current COVID-19 health crisis. The following five “rules” can help: Rule 1: Contractually supervise the IT developments of a third party. In particular, businesses should define project

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Cutting Appeal-Board Line: New Pilot Program to Expedite PTAB Decisions

In recent years, the US Patent and Trademark Office (USPTO) has launched several fast-track initiatives — including the electronic priority document exchange (PDX) program and the Global PPH and IP5 PPH pilot programs under the Patent Prosecution Highway (PPH) — to minimize fees and help accelerate the patent-examination process. Effective July 2, 2020, a new

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Working Mothers in Hong Kong to Receive Increased Maternity Leave

For the first time in nearly 40 years, Hong Kong has increased maternity leave, which — together with other legislation passed recently — also provides additional protections for breastfeeding mothers. Under the Employment (Amendment) Bill 2019, passed by the Legislative Council in July 2020, statutory maternity leave under the Employment Ordinance in Hong Kong will

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US Employees’ Sick and Family Leave Wages are to be reported on W-2s

On July 8, 2020, the Internal Revenue Service (IRS) issued Notice 2020-54, which provides guidance to employers on reporting qualified sick and family leave wages paid to employees under the Families First Coronavirus Response Act (FFCRA). Enacted this past March 2020, the FFCRA generally requires employers with fewer than 500 employees to provide paid leave due

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2020 – Title VII Finally Comes Out of the Closet

Yesterday, the Supreme Court of the United States issued a landmark civil rights decision, in three cases that had been consolidated together — Bostock v. Clayton County, Georgia, Altitude Express, Inc. v. Zarda, and R.G & G.R. Harris Funeral Homes, Inc. v. EEOC. The Court held that Title VII of the Civil Rights Act’s mandate that employers cannot

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