SPACs facts and tax by William W. Potter, Michael Coutu and Andrew Simmons
By: Potter, William
.
Contributor(s): Coutu, Michael | Simmons, Andrew.
Material type: 
ArticlePublisher: 2021Subject(s): SOCIEDADES DE ADQUISICIÓN CON FINES ESPECIALES | EMPRESAS | IMPUESTOS
In:
Tax Notes International v. 101, n. 2, January 11 2021, p. 183-194Summary: In this article, the authors examine U.S. and international tax considerations in transactions involving special purpose acquisition companies (SPACs), including implications of the entity's equity structure and jurisdiction of incorporation.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2021/101/2-4 (Browse shelf) | Available | OP 138-B/2021/101/2-4 |
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| OP 138-B/2021/101/2-1 U.S. tax review | OP 138-B/2021/101/2-2 Procedural due process and international information reporting | OP 138-B/2021/101/2-3 Off the map | OP 138-B/2021/101/2-4 SPACs facts and tax | OP 138-B/2021/101/2-5 New Mexican tax rules change treatment of private equity investment funds | OP 138-B/2021/101/2-6 A major simplification of the OECD's pillar 1 proposal | OP 138-B/2021/101/3-1 Montréal |
Disponible también en formato electrónico.
Resumen.
In this article, the authors examine U.S. and international tax considerations in transactions involving special purpose acquisition companies (SPACs), including implications of the entity's equity structure and jurisdiction of incorporation.
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