A vital consultation before entering into or divesting an international merger, acquisition or joint venture, U.S. Taxation of International Mergers, Acquisitions and Joint Ventures delivers expertise and guidance on the tax consequences of international M&A activity. Hundreds of practical examples demonstrate opportunities and critical considerations for readers undertaking an acquisition or divestiture of a business located in a foreign country.
Written by top experts in the field--D. Kevin Dolan, Patrick Jackman, Philip Tretiak, and Ronald Dabrowski, U.S. Taxation of International Mergers, Acquisitions and Joint Ventures analyzes and categorizes transactional alternatives in approaching M&A problems.
U.S. Taxation of International Mergers, Acquisitions and Joint Ventures covers such topics as:
- The interface of the Internal Revenue Code and the tax laws of foreign jurisdictions
- Inconsistencies in the treatment of business entities among foreign jurisdictions
- Formation of the venture, including outbound transfers to and from partnerships
Readers will find answers to such questions as:
- Should the corporation incur debt to finance foreign operations within the U.S. group or other foreign subsidiaries?
- How does the corporation contribute intangibles to a foreign joint venture?
- Should any U.S. multinational company continue to have a U.S. parent?
- How should the corporation use inter-company sales of stock to repatriate cash?
