International Tax Issues, Reorganizations

IRS reduces barriers to redomiciliations

Hogan Lovells on 8/26/2025

On August 19, the IRS released Notice 2025-45 (the “Notice”), announcing its plan to reduce barriers to certain redomiciliations. In particular, the IRS reduced barriers to redomiciliations by foreign publicly traded...more

Reorganizacje transgraniczne będą opiniowane przez Szefa KAS

Hogan Lovells on 4/5/2023

W 2022 r. na stronie Rządowego Centrum Legislacji opublikowano projekt Ustawy o zmianie ustawy — Kodeks spółek handlowych oraz niektórych innych ustaw (dalej: „Projekt”). Zakłada on dodanie do Kodeksu Spółek Handlowych...more

Cross-border reorganisations to be reviewed by the tax authorities

Hogan Lovells on 4/5/2023

In 2022, a bill aimed at amending the Polish Commercial Companies Code and certain other Acts was published on the website of the Government Legislation Centre (hereinafter: the “Project”). The Project adds provisions to the...more

Brakes Applied to a Speedy Reorganisation

Cadwalader, Wickersham & Taft LLP on 1/27/2023

The Upper tax tribunal (“Upper Tribunal”) has confirmed the decision of the First-tier tax tribunal (“FTT”), delivered in 2021, in the case of Kwik-Fit Group Limited and others v HMRC. This decision of the Upper Tribunal...more

Today in Tax: Foreign Account Reporting Requirements and Divisive Tax-Free Reorganizations

Miller Nash LLP on 12/29/2021

FBAR Noncompliance Leads to More Severe Penalties in the 5th Circuit Penalties for FBAR violations can be severe if applied on a per-account basis, as opposed to a per-form basis. However, a taxpayer with “reasonable cause”...more

Impact of US Tax Reform on Mergers and Acquisitions: New Opportunities and Pitfalls

Skadden, Arps, Slate, Meagher & Flom LLP on 1/19/2018

On December 22, 2017, President Donald Trump signed into law the Tax Cuts and Jobs Act (TCJA), which includes numerous changes that will significantly impact mergers and acquisitions (M&A). Although the TCJA has rightly been...more