Acquisition of asset in cross - border asset and stock deals by Sarah - Jane Morin and Michael Liu
By: Morin, Sarah Jane
.
Contributor(s): Liu, Michael.
Material type: 
ArticlePublisher: 2019Subject(s): EMPRESAS | CONCENTRACION | OPERACIONES TRANSFRONTERIZAS | IMPUESTOS | SOCIEDADES EXTRANJERAS CONTROLADAS | ESTADOS UNIDOS
In:
Tax Notes International v. 96, n. 3, October 21, 2019, p. 255-259Summary: In this article, the authors examine how the Tax Cuts and Jobs Act affected the general rules and dynamics for cross-border mergers and acquisitions involving controlled foreign corporations.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/96/3-2 (Browse shelf) | Available | OP 138-Bis/2019/96/3-2 |
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| OP 138-Bis/2019/96/2-3 Belgium's Cayman tax | OP 138-Bis/2019/96/3 Tax Notes International | OP 138-Bis/2019/96/3-1 Eligibility for treaty benefits under the Finland - U.S. income tax treaty | OP 138-Bis/2019/96/3-2 Acquisition of asset in cross - border asset and stock deals | OP 138-Bis/2019/96/4 Tax Notes International | OP 138-Bis/2019/96/4-1 A guide to managing downward attribution for determining CFC status | OP 138-Bis/2019/96/4-2 U.S. loan origination under the Ireland - U.S. Tax Treaty |
Disponible también en formato electrónico.
Resumen.
In this article, the authors examine how the Tax Cuts and Jobs Act affected the general rules and dynamics for cross-border mergers and acquisitions involving controlled foreign corporations.
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