In view of the spread of the Covid-19 epidemic and the quarantine, some rules applicable to companies and organizations have been temporarily modified in order to facilitate the holding of the different General Meetings.

The Internal Revenue Service recently released guidance that may help to prevent some non-resident alien individuals from becoming subject to U.S. tax on their global income due to the COVID-19 pandemic.

Preference shares are securities likely to be issued by joint stock companies which are distinguished from ordinary shares by the prerogatives attached to them.

On April 24, 2020, the President signed into law the Paycheck Protection Program and Healthcare Enhancement Act, amending the CARES Act to increase funds available to eligible businesses through the Paycheck Protection Program by approximately $310 billion.

The spread of the covid-19 virus forced the French authorities to take strict containment measures and order the closure of certain professional establishments, which caused serious economic hardship for these tenants.