D3 Transactions, Transformations and Restructuring

News
Four Frontier AI Models Were Tested on Contract Redlines. They Rejected Only 6 to 50 % of the Edits They Should Have Rejected
2026-10-01

Category: Companies, Contracts and Governance

Four Frontier AI Models Were Tested on Contract Redlines. They Rejected Only 6 to...

A benchmark published in June 2026 found that four frontier language models, tested at each turn…

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Share Capital Increase
2026-03-22

Category: Companies, Contracts and Governance

Share Capital Increase

Introduction: The Capital Increase as a Taxable Event A share capital increase—the corporate operation by which…

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Corporate Demergers: Tax Consequences and Regulatory Framework
2026-01-05

Category: Companies, Contracts and Governance

Corporate Demergers: Tax Consequences and Regulatory Framework

The corporate demerger—variously denominated as a scission, division, or spin-off depending upon jurisdiction and transactional form—constitutes…

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Corporate Restructuring in Poland
2026-01-05

Category: Companies, Contracts and Governance

Corporate Restructuring in Poland

Corporate restructuring—encompassing consolidations, divisions, transformations, and asset transfers—represents one of the most sophisticated instruments of business…

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Contribution of Enterprise in Kind: Tax Consequences and Structural Considerations
2025-12-02

Category: Companies, Contracts and Governance

Contribution of Enterprise in Kind: Tax Consequences and Structural Considerations

  The contribution of an enterprise in kind (apportare in Latin, meaning to bring or contribute)…

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All or Nothing: Negotiation Strategies Employed by Private Equity Funds
2025-09-29

Category: Companies, Contracts and Governance

All or Nothing: Negotiation Strategies Employed by Private Equity Funds

  The sale of a business to a private equity fund frequently resembles a chess match…

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