Works matching DE "TAXATION of mergers %26 acquisitions"

Results: 57

The Case for Taxing Cash Mergers Like Stock Sales.

Published in:

Journal of Corporation Law, 2006, v. 32, n. 1, p. 1

By:

Kwall, Jeffrey L.

Publication type:

Article

An Empirical Study of Accounting Policy and Tender Offers.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1972, v. 10, n. 1, p. 96, doi. 10.2307/2490220

By:

Horwitz, Bertrand;
YOUNG, ALLAN

Publication type:

Article

The Tax Cost of M & A.

Published in:

China Business Review, 2005, v. 32, n. 4, p. 50

By:

Fay, Anthony M.;
(Kelley) Zhang, Huan;
N. Roose, Eric

Publication type:

Article

The Big Freeze: Reducing Federal Income Taxation in a Corporate Acquisition.

Published in:

Journal of Taxation & Regulation of Financial Institutions, 2012, v. 26, n. 2, p. 23

By:

FONTANA, ANGELA;
RUSMAN, JARED;
LEWIS, BENTON;
LANCASTER, TARA

Publication type:

Article

Fiction, Form, and Substance in Subchapter K: Taxing Partnership Mergers, Divisions, and Incorporations.

Published in:

San Diego Law Review, 2007, v. 44, n. 2, p. 259

By:

Field, Heather M.

Publication type:

Article

Planning for Tax Controversies Before, During and After the Deal: New Dynamics in Cross-Border M&A Under the TCJA.

Published in:

International Tax Journal, 2019, v. 45, n. 3, p. 5

By:

DeNovio, Nicholas J.;
Fisher, Miriam L.;
Shashy, Stephen N.;
McCrain, Eli P.

Publication type:

Article

Tax Treatments for Court-Free Intragroup Amalgamation in Hong Kong.

Published in:

International Tax Journal, 2017, v. 43, n. 1, p. 37

By:

Lee, Heather

Publication type:

Article

Code Sec. 163(j) Attributes in an M&A Deal.

Published in:

International Tax Journal, 2017, v. 43, n. 1, p. 5

By:

Jackson, Stephen F.;
Loda, Katherine E.

Publication type:

Article

Tax Implications of Recent Merger and Acquisition Rules in China.

Published in:

International Tax Journal, 2011, v. 37, n. 3, p. 43

By:

Cheung, Daniel K. C.

Publication type:

Article

Tax Planning for Acquiring, Operating and Exiting a Mexican Business.

Published in:

International Tax Journal, 2007, v. 33, n. 3, p. 25

By:

Kaywood Jr., Sam K.;
Silva, José Carlos

Publication type:

Article

Effects of Taxation (Book).

Published in:

1951

By:

Abramson, Victor

Publication type:

Book Review

The IRS Reviews Revenues Procedure 81-70: The Stakes for Taxpayers Are High.

Published in:

Tax Executive, 2003, v. 55, n. 2, p. 122

By:

Keppler, Juliane Laura

Publication type:

Article

Buying or Selling a Member of a Consolidated Group II.

Published in:

Tax Executive, 1999, v. 51, n. 4, p. 324

By:

Salem, Irving;
Lee, Jiyeon

Publication type:

Article

State tax treatment of net operating loss carryovers in corporate acquisitions.

Published in:

Tax Executive, 1996, v. 48, n. 4, p. 297

By:

Faber, Peter L.

Publication type:

Article

Emerging post-Indopco issues: Rationale and strategies.

Published in:

Tax Executive, 1995, v. 47, n. 4, p. 273

By:

Salem, Irving;
Clair Jr., John J.

Publication type:

Article

IMPUESTO SOBRE LA RENTA DE LAS PERSONAS FISICAS.

Published in:

Revista Contable, 2013, n. 11, p. 114

By:

Ruiz, Javier Galán

Publication type:

Article

Tributación del régimen de consolidación fiscal: IMPLICACIONES CONTABLES.

Published in:: Revista Contable, 2012, n. 3, p. 60
Publication type:: Article

Agency Costs of Moving to Tax Havens: Evidence from Cross-border Merger Premia.

Published in:

Corporate Governance: An International Review, 2017, v. 25, n. 4, p. 271, doi. 10.1111/corg.12177

By:

Col, Burcin

Publication type:

Article

IRS Asks Whether Rev. Rul. 99-6 Should Apply When Corporate Partners Merge.

Published in:

Journal of Passthrough Entities, 2007, v. 10, n. 3, p. 5

By:

Lay, Matthew

Publication type:

Article

Can the Failure to Obtain a "Should" Tax Opinion From External Attorneys Invalidate a Merger?

Published in:

ABA Tax Times, 2017, v. 36, n. 4, p. 42

By:

Diehl, Kevin A.

Publication type:

Article

An Empirical Study of the Consequences of U.S. Tax Rules for International Acquisitions by U.S. Firms.

Published in:

Journal of Finance (Wiley-Blackwell), 1994, v. 49, n. 5, p. 1893, doi. 10.1111/j.1540-6261.1994.tb04786.x

By:

Manzon, Jr., Gil B.;
Sharp, David J.;
Travlos, Nickolaos G.

Publication type:

Article

State and Local Tax Considerations for Business Acquisitions and Divestitures.

Published in:

CPA Journal, 2016, v. 86, n. 2, p. 56

By:

Duffany, Patrick;
Peck, Milo W.;
Rosenthal, Corey

Publication type:

Article

THE REFASHIONING OF EARNOUTS.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2023, v. 71, n. 3, p. 895, doi. 10.32721/ctj.2023.71.3.ctp

By:

Iorio, Samantha;
Yu, Ines;
Collinge, Mike

Publication type:

Article

THE STOP-LOSS RULES AND CORPORATE REORGANIZATIONS—INTERPRETIVE CHALLENGES.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2019, v. 67, n. 2, p. 383, doi. 10.32721/ctj.2019.67.2.itp

By:

Bradley, Ian;
Bright, Jonathan

Publication type:

Article

THE IMPACT OF US TAX REFORM ON CANADA-US MERGERS AND ACQUISITIONS.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2018, v. 66, n. 4, p. 1073

By:

Glicklich, Peter A.;
Benson, Gregg M.

Publication type:

Article

IMPACT OF US TAX REFORM ON CROSS-BORDER M & A.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2017, v. 65, n. 4, p. 1077

By:

Glicklich, Peter A.;
Benson, Gregg M.

Publication type:

Article

OGT Holdings Ltd. v. Québec (Deputy Minister of Revenue).

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2009, v. 57, n. 2, p. 315

By:

Etcovitch, Andrew

Publication type:

Article

THE INCOME TAX TREATMENT OF MERGER COSTS: BJ SERVICES TRIUMPHS AGAIN.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2004, v. 52, n. 1, p. 153

By:

Friedman, Michael;
Thomas, Richard;
Haney, Mary-Ann

Publication type:

Article

Debt and Taxes and Uncertainty.

Published in:

Journal of Finance (Wiley-Blackwell), 1985, v. 40, n. 3, p. 637, doi. 10.1111/j.1540-6261.1985.tb04986.x

By:

ROSS, STEPHEN A.

Publication type:

Article

Expansion of Merger and Consolidation Provisions.

Published in:

CPA Journal, 2005, v. 75, n. 6, p. 58

By:

Schwartzman, Randy A.

Publication type:

Article

TAX TREATMENT OF MERGER AND ACQUISITION COSTS.

Published in:

CPA Journal, 2002, v. 72, n. 5, p. 66

By:

Streer, Paul J.;
Strobel, Caroline D.;
Morris, Edwin B.

Publication type:

Article

EIGHTH CIRCUIT ALLOWS DEDUCTION OF ACQUISITION COSTS.

Published in:

CPA Journal, 2001, v. 71, n. 3, p. 68

By:

Price, Charles E.;
Weld, Leonard G.;
Morris, Edwin B.;
Colson, Robert H.

Publication type:

Article

THE COMMON CONSOLIDATED CORPORATE TAX BASE -- A NEW APPROACH IN THE CORPORATE TAX FIELD.

Published in:

Annals of the University of Oradea, Economic Science Series, 2008, v. 17, n. 3, p. 573

By:

Elena, Toma

Publication type:

Article

Consideraciones de la delimitación de los grupos de sociedades en el Impuesto de Actividades Económicas.

Published in:

Partida Doble, 2012, v. 23, n. 241, p. 20

By:

Carrillo, Inmaculada Alonso;
Chicharro, Montserrat Núñez;
Peñalver, Jesús F. Santos

Publication type:

Article

calendario del contribuyente.

Published in:: Revista Técnica Contable, 2011, v. 63, n. 746, p. 137
Publication type:: Article

WILL INTANGIBLES TRIP YOU UP?

Published in:

Strategic Finance, 2015, v. 97, n. 5, p. 41

By:

ADAMS, MOLLIE T.;
INGER, KERRY K.;
MECKFESSEL, MICHELE D.

Publication type:

Article

TAX-RELATED RISKS OF MERGERS AND ACQUISITIONS IN CROATIA: DRAWING THE LINE BETWEEN LEGITIMATE BUSINESS RESTRUCTURING AND AGGRESSIVE TAX PLANNING.

Published in:

Collected Papers of the Law Faculty of the University of Rijeka / Zbornik Pravnog Fakulteta Sveučilišta u Rijeci, 2018, v. 39, n. 4, p. 1731, doi. 10.30925/zpfsr.39.4.10

By:

Kovačević, Nataša Žunić;
Gadžo, Stjepan

Publication type:

Article

Chart-of-the-quarter (Mergers, Consolidations, Acquisitions, Liquidations and Incorporations).

Published in:: Journal of State Taxation, 2018, v. 36, n. 2, p. 29
Publication type:: Article

Multistate Tax Aspects of Mergers and Acquisitions: Jon Skavlem, Donna Scaffidi, and Gary Peric consider the multistate tax aspects of mergers and acquisitions and other corporate reorganizations and highlight areas of concern for buyers as well as sellers

Published in:

Journal of State Taxation, 2017, v. 35, n. 3, p. 19

By:

Skavlem, Jon P.;
Scaffidi, Donna;
Peric, Gary

Publication type:

Article

A NOTE FROM THE EDITOR-IN-CHIEF.

Published in:

Journal of State Taxation, 2017, v. 35, n. 3, p. 3

By:

Healy, John C.

Publication type:

Article

Frequently Asked Multistate Tax Questions.

Published in:: Journal of State Taxation, 2008, v. 27, n. 1, p. 39
Publication type:: Article

LA CLÁUSULA ANTIABUSO DEL RÉGIMEN FISCAL DE FUSIONES TRAS LA SENTENCIA DEL TJCE DE 20 DE MAYO DE 2010, MODEHUIS A. ZWIJNENBURG BV.

Published in:

Actualidad Jurídica (1578-956X), 2010, n. 27, p. 45

By:

López Tello, Jesús

Publication type:

Article

Acquisition Planning for a Tax Basis Step-Up.

Published in:

Florida Bar Journal, 2017, v. 91, n. 1, p. 32

By:

Shapiro, Steven D.

Publication type:

Article

The Benefits of Tax Planning as Part of the Acquisition of an International Business.

Published in:

Florida Bar Journal, 2013, v. 87, n. 1, p. 40

By:

Barrett, James H.;
Hadjilogiou, Steven;
Tevel, Sean

Publication type:

Article

LBOs and Taxes: No One to Blame But Ourselves.

Published in:

California Management Review, 1989, v. 32, n. 1, p. 19, doi. 10.2307/41166731

By:

Leland, Hayne E.

Publication type:

Article

The Case for LBOs: The Safeway Experience.

Published in:

California Management Review, 1989, v. 32, n. 1, p. 9, doi. 10.2307/41166730

By:

Magowan, Peter A.

Publication type:

Article

TAX POLICY AND CHANGES TO SUBCHAPTER C.

Published in:

Law & Contemporary Problems, 1985, v. 48, n. 4, p. 58, doi. 10.2307/1191485

By:

TAYLOR, WILLARD B.

Publication type:

Article

Why Tax Inversions Continue to Be an Effective Global Tax Planning Strategy.

Published in:

Journal of Taxation of Investments, 2015, v. 32, n. 2, p. 3

By:

Schmidt, Paul M.;
Bates, John D.;
Paravano, Jeffrey H.

Publication type:

Article

THE MARKET PRICING OF NET OPERATING LOSS CARRYFOWARDS: IMPLICATIONS OF THE TAX MOTIVATIONS OF MERGERS.

Published in:

Journal of Financial Research, 1987, v. 10, n. 2, p. 153, doi. 10.1111/j.1475-6803.1987.tb00487.x

By:

Moore, Norman H.;
Pruitt, Stephen W.

Publication type:

Article

The Effect of Seller Income Taxes on Acquisition Price: Evidence from Purchases of Taxable and Tax-Exempt Hospitals.

Published in:

Journal of the American Taxation Association, 2004, v. 26, n. 2, p. 1, doi. 10.2308/jata.2004.26.2.1

By:

Dhaliwal, Dan S.;
Erickson, Merle M.;
Heitzman, Shane

Publication type:

Article