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The Corporate Tax Practice Series: Strategies for Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings

 
Author(s): Louis S. Freeman
Practice Area: Tax
Published: Oct 2010
Supplement Date: Feb 2017 i Previous editions(s) can be found in the Related Items tab.
ISBN: 9781402415104
PLI Item #: 27151

With contributions from more than 435 of the world’s leading tax practitioners, including former Internal Revenue Service and Department of Treasury officials, the 31-volume The Corporate Tax Practice Series is the definitive resource on corporate tax. The treatise begins with a “General Overview and Strategies in Representing Sellers,” written by Series Editor Louis S. Freeman, and continues with in-depth coverage of cutting-edge corporate tax strategies and issues, from Section 355 divisive strategies to the exposures created by the Foreign Account Tax Compliance Act (FATCA). Important historical perspectives on tax legislation, rules, regulations and case law are discussed to provide context for the topics.

Major topics include:

  • Drafting and negotiating acquisition agreements
  • Contingent liabilities in taxable acquisitions
  • The use of partnerships and LLCs in M&As
  • Workouts, debt exchanges and other restructuring issues
  • Special issues presented by S Corporations
  • Transferring intellectual property
  • International tax issues, including CFCs, PFICs, FIRPTA, FATCA, foreign tax credits, tax treaties and transfer pricing
  • Taxation of financial products
  • Tax shelters, the economic substance and business purpose doctrines, anti-abuse rules and tax penalties
  • The consolidated return regulations
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