Libin Zhang

Nov 5, 2024 | friedfrank.com | Libin Zhang

Articles | November 5, 2024 Tax Notes published an article written by partner Libin Zhang discussing how the incentives for charitable giving to nonprofit organizations are reduced or eliminated under the corporate alternative minimum tax as enacted by the Inflation Reduction Act and how corporations can optimize the tax benefits of their charitable contributions. Click here to read the article.

Oct 23, 2024 | friedfrank.com | Michael Barker |Geoffrey Berman |Zachary Bernstein |Emilie Cooper |Steven Epstein |Tal J. Golomb | +23 more

Skip to main content Accolades | October 23, 2024 Fried Frank is proud to congratulate the following attorneys who were recognized by Lawdragon as Leading Dealmakers in America, Leading Litigators in America and Leading Global Real Estate Lawyers. 500 Leading Dealmakers in America Steven Epstein: M&A, Corporate Governance, FinancePhilip Richter: Corporate, M&ARay I.

Apr 25, 2024 | friedfrank.com | Libin Zhang

Author: Libin Zhang Foreign persons generally are subject to U.S. federal income tax on gains from the sale or other disposition of “U.S. real property interests” (“USRPIs”), which include (i) real property located in the United States and (ii) stock and certain other interests in a domestic corporation of which the majority of its assets consists of USRPIs. In 1986, Congress enacted a provision providing that a USRPI does not include stock or securities of a “domestically controlled REIT” (a...

Apr 16, 2024 | onlinelibrary.wiley.com | Da Huo |Shilin Liu |Libin Zhang

1 INTRODUCTION The benthic marine habitats experience rapid and drastic changes in oxygen availability that are challenging for marine life and can drive mass mortalities. However, some organisms can show certain resilience by specific responses and regulatory changes that allow them to survive in harsh environments (López-Maury et al., 2008).

Jan 9, 2024 | news.bloombergtax.com | Libin Zhang

Retail investors are likely to be able to own bitcoin exchange-traded funds. The bitcoin ETFs will be offered on a centralized financial platform and provide exposure to spot bitcoin with redemptions in cash. On Wednesday, the Securities and Exchange Commission is poised to approve a number of spot bitcoin ETFs on major exchanges, including from BlackRock Inc. and VanEck. A Dec.