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Corporate Taxes Target Company

Holland & Knight LLP

Independent Sponsors: Section 1202 Qualified Small Business Stock

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The tax benefits conveyed by Section 1202 of the Internal Revenue Code to owners of qualified small business stock (QSBS) have been available to small business owners in some form since Section 1202 was first enacted in 1993....more

Opportune LLP

The Tax Factbook: A Useful Tool in a Seller’s Arsenal

Opportune LLP on

The current administration’s pro-domestic energy policies indicate an increase in M&A activity in the energy industry in 2025. As a result, sellers will be looking to find cost-effective and useful ways to maximize deal...more

BCLP

Impact of Pillar Two on Tax Risk Apportionment for a Corporate Sale

BCLP on

How do you draft a tax covenant for a corporate sale when the Seller Group is within the scope of a Pillar Two charge? This is an issue that will become increasingly relevant as we approach the Pillar Two start date at the...more

Barnea Jaffa Lande & Co.

A Share Deal or An Asset Deal in Israeli Mergers & Acquisitions?

You have identified an Israeli target company to purchase. Now the question is – how to structure the acquisition? There are two traditional routes in Israeli private M&A transactions. The first is to purchase the shares of...more

Bracewell LLP

Transaction Tax Deductions Following Tax Reform

Bracewell LLP on

In connection with the purchase and sale of the stock of a target corporation (a Corporate Target), the target often incurs various transaction costs (Transaction Costs) that may yield significant tax deductions (Transaction...more

BCLP

Impacts of Tax Reform on a Company's Financial Statement

BCLP on

Recent tax legislation, generally referred to as the Tax Cuts and Jobs Act (the “Act”), will have a significant impact on financial statement reporting. The Act was signed into law on December 22, 2017, and the financial...more

BCLP

Tax Reform Impacts Use of Transaction-Related Deductions

BCLP on

Recent tax legislation passed by Congress (the “Act”) generally eliminated a corporation’s ability to carry back net operating losses (“NOLs”) to prior years1 and instead allows the NOLs to be carried forward indefinitely. ...more

Proskauer - Tax Talks

IRS and Treasury Issue More Guidance on “Inversion” Transactions

Proskauer - Tax Talks on

The Treasury Department and the Internal Revenue Service have issued additional guidance about so-called “inversion” transactions. Generally, an inversion transaction results where a U.S. corporation (“U.S. Target”) is...more

Proskauer Rose LLP

Proposed Treasury Regulations Aim to Curb Elective Treatment of M&A Transaction Costs

Proskauer Rose LLP on

Some taxpayers have taken the position that an acquiring corporation and a target corporation, when the target corporation is joining the acquiring corporation's consolidated corporate group, can choose between taking certain...more

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