We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
THE IMPACT OF US TAX REFORM ON CANADA-US MERGERS AND ACQUISITIONS.
- Authors
Glicklich, Peter A.; Benson, Gregg M.
- Abstract
The end of 2018 brings the first anniversary of the Tax Cuts and Jobs Act of 2017. This article discusses how some of the key changes have affected tax considerations in Canada-US mergers and acquisitions (M & A). Current M & A trends in the United States include competing interests from strategic buyers and private equity firms, changes in the availability and cost of capital, and impacts on after-tax returns. Tax reform has affected various aspects of that calculus both in the United State and on a comparative basis for Canadian buyers and target companies. As expected, 2017 was a major year for US tax developments, culminating in major tax reform legislation. Key provisions of US tax reform became generally effective on January 1, 2018. Impacts on businesses and individuals in the United States are expected, affecting winners and losers in different sectors and altering the competing tax calculus of investing in the United States or Canada.
- Subjects
TAX reform; TAXATION of mergers &; acquisitions; CANADA-United States relations
- Publication
Canadian Tax Journal / Revue Fiscale Canadienne, 2018, Vol 66, Issue 4, p1073
- ISSN
0008-5111
- Publication type
Article