Structuring the Deal: Tax and Accounting Considerations
This chapter focuses on the implications of tax and accounting considerations for the deal structuring process. Changes to US tax laws in 2017 impacting M&As are explained. Their implications are explored for structuring deals, financing highly leveraged transactions, net operating loss carryforwards, pass-through income, foreign earnings, repatriation, capital investment, carried interest, tax inversions, and more. The chapter also reviews recent tax-related US Supreme Court rulings that could impact takeovers. When and why certain alternative taxable and nontaxable structures are used is discussed in detail, as are potential liabilities arising from takeovers ...
Get Mergers, Acquisitions, and Other Restructuring Activities, 10th Edition now with the O’Reilly learning platform.
O’Reilly members experience live online training, plus books, videos, and digital content from nearly 200 publishers.