Publications - Gibson Dunn

Publications

Our lawyers provide sophisticated analysis, practical guidance and thought leadership on a wide range of topics. We encourage our readers to review this collection of client alerts, articles and white papers and benefit from the authors’ exceptional experience, market knowledge, practiced judgment and singular insights.

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Wanted: An Ethical Compass

London Partner Cyrus Benson is the author of "Wanted: An Ethical Compass" [PDF], which appeared in Global Arbitration Review, Volume 1, Issue 3, June 2006.

Client Alert | June 1, 2006

Audit Committee Liability: Recent Actions Against Audit Committee Members

Gibson Dunn partner Jon Dickey and associate Daniel Muino are authors of "Audit Committee Liability: Recent Actions Against Audit Committee Members," prepared for a July 19, 2006 PLI Audit Committee Workshop.    

Client Alert | May 31, 2006

Supreme Court’s Decision That Statements Made in the Course of Official Job Duties Are Not Protected Has Implications for Sarbanes-Oxley Whistleblower Cases

The Supreme Court’s decision yesterday regarding the First Amendment rights of government employee “whistleblowers” may also have important implications for whistleblower litigation involving private employers, including litigation under the whistleblower protection provision of the Sarbanes-Oxley Act. In Garcetti v. Ceballos, the Supreme Court ruled 5-4 that statements made by public employees in the course of performing their official job duties are not protected by the First Amendment and may be the basis for discipline by the employer.

Client Alert | May 31, 2006

Client Caution: Settlement Discussions and Documents May Not Be Protected from Future Discovery

When a company engages in settlement discussions with the federal government or a civil plaintiff in one case, can those communications be the subject of discovery in a different lawsuit?

Client Alert | May 25, 2006

SEC and PCAOB Announce Plans for Improving Implementation of Section 404 Internal Control Reporting Requirements

 The Securities and Exchange Commission ("SEC") and the Public Company Accounting Oversight Board ("PCAOB") issued separate press releases on May 17, 2006, announcing their plans to improve the implementation of the Section 404 internal control reporting requirements of the Sarbanes-Oxley Act of 2002.

Client Alert | May 23, 2006

OFAC Adopts New Regulations Concerning Business Transactions with the Palestinian Authority

Effective May 10, 2006, OFAC amended its Global Terrorism Sanctions Regulations, Terrorism Sanctions Regulations and Foreign Terrorist Organizations Sanctions Regulations to add general licenses (referred to below as "the May 10 amendments") authorizing certain transactions with the Palestinian Authority (PA).

Client Alert | May 17, 2006

Acting in Concert

Munich partner Philip Martinius and associate Markus Nauheim are authors of "Acting in Concert" [PDF in German] published in the German capital markets magazine GoingPublic.  The article deals with the legal watch-outs regarding the acting in concert of investors as stock holders of German companies.Reprinted with Permission

Client Alert | May 13, 2006

Poison Pills “à la française”: France Implements the EU Directive on Takeovers

On April 1, 2006, France implemented the April 21, 2004 EU Directive on Takeovers.

Client Alert | April 27, 2006

SEC Approves PCAOB’s Ethics and Independence Rules Concerning Independence, Tax Services and Contingent Fees

On April 19, 2006, the Securities and Exchange Commission ("SEC") approved new auditor independence and ethics rules proposed by the Public Company Accounting Oversight Board ("PCAOB").  These new rules focus on an auditor’s provision of tax services to public company audit clients and prohibit contingent fee arrangements for services provided to audit clients.As discussed in more detail below, the PCAOB’s new rules include several important matters for issuers to consider.  For example, the PCAOB’s new rules include specific guidance regarding the manner in which audit committees are to pre-approve permissible tax services to be performed by the outside auditor.  The rules also restrict an outside auditor from providing tax services to persons at a

Client Alert | April 26, 2006

Gibson Dunn Partners Participate in Panel on Executive Compensation, Corporate Penalties and Internal Investigations

Gibson Dunn partners Amy Goodman and Tim Roake participated in a recent Corporate Governance Forum hosted by the Daily Journal Corporation and reprinted in the Spring 2006 issue of 8-K magazine.

Client Alert | April 25, 2006

The Tail That Wags the Dog: Parts Originally Designed for Military Applications Can Control Licensing Requirements for Contemporary End Products

In a case that demonstrates the risks associated with the cross-utilization of even minor components in military and commercial applications, a major aerospace company recently agreed to pay $15 million to settle allegations that it violated the Arms Export Control Act ("AECA"), as implemented by the International Traffic in Arms Regulations ("ITAR").

Client Alert | April 17, 2006

Private Rights of Action and the Sarbanes-Oxley Act of 2002

Gibson Dunn partner Robert F. Serio and associate Matthew S. Kahn are the authors of "Private Rights of Action and the Sarbanes-Oxley Act of 2002" [PDF] which appeared in the April 17, 2006 issue of Securities Regulation & Law Report.Reprinted by permission

Client Alert | April 17, 2006

Foreign Investment Update and Outlook from the Gibson Dunn Public Policy Group

In the days after the Dubai Ports World deal failed, more than twenty different pieces of legislation were introduced in the Congress. In recent weeks, there have been a series of Committee hearings on these various legislative proposals that would affect foreign investment in the United States, including the interagency process by which such investments are overseen.There are two main pieces of legislation that will bear watching in coming weeks and are likely to be enacted into law this summer.

Client Alert | April 11, 2006

The United States Sentencing Commission Votes to Eliminate Requirement That Corporations Waive Attorney-Client Privilege to Earn Credit for Cooperating with Government

The United States Sentencing Commission voted unanimously on April 5 to eliminate language from the Federal Sentencing Guidelines that requires corporations to waive the attorney-client privilege and work product protections in certain circumstances in order to earn sentencing credit for cooperation with a government investigation.

Client Alert | April 6, 2006

German Federal Cartel Office Announces New Leniency Program

A few days ago, the German Federal Cartel Office ("FCO") published on its website an informal notice in which it detailed its willingness and ability to accept anonymous whistleblower information under its new Leniency Program.

Client Alert | March 30, 2006

Lawyers Can Reap Results With Judge’s Method

Gibson Dunn partner Daniel Kolkey is the author of "Lawyers Can Reap Results With Judge’s Method," [PDF] published by the Los Angeles Daily Journal.Reprinted with Permission, © The Daily Journal Corporation.

Client Alert | March 22, 2006

Recent OFAC Activity of Interest to Companies Participating in International Exports

The Office of Foreign Assets Control ("OFAC") has recently taken four actions of potential interest to companies participating in international exports:First, OFAC recently codified the Syrian sanctions regulations that had been imposed by a 2004 Executive Order.Second, President Bush has just issued an Executive Order imposing sanctions against the Cote d'Ivoire.Third, the Federal Register has published OFAC's new Economic Sanctions Enforcement Procedures for Banking Institutions.Fourth, the U.S.

Client Alert | March 17, 2006

The Future of Parallel Criminal-Civil Investigations: Business as Usual or Increased Judicial Oversight?

New York Partner Lee Dunst is the author of "The Future of Parallel Criminal-Civil Investigations: Business as Usual or Increased Judicial Oversight?" [PDF], published in the March 17, 2006 issue of White Collar Crime Report.

Client Alert | March 17, 2006

Article 82 and Cost Allocation

Brussels Partner David Wood and legal intern Simona Seikyte are the authors of "Article 82 and Cost Allocation " [PDF] published in the March 14, 2006 issue of Competition Law Insight.

Article | March 14, 2006

U.S. Supreme Court Issues Landmark Ruling Abrogating Its Decades-Old Presumption that Antitrust Market Power Arises From the Mere Ownership of IP Rights

In a landmark decision handed down by the U.S. Supreme Court on March 1, 2006, the Court unanimously abrogated its decades-old presumption, articulated most prominently in United States v. Loew’s, Inc., 371 U.S.

Client Alert | March 2, 2006