09 November 2016

Tax M&A Update for September 2016

Tax M&A Update is a monthly newsletter that provides a summary of developments in the marketplace, leading technical developments, and other thought leadership notes in the area of mergers and acquisitions (M&A) taxation and general corporate taxation. Highlights of this edition include:

— Year two REIT distributions given E&P priority over stock repurchases
— Wrong year for identifiable event
— Break-up fee is capital loss

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ATTACHMENT

Tax M&A Update for September 2016

Document ID: 2016-1906