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29 May 2019

Tax M&A Update for April 2019

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:

—  QOF investment transfers and degrees of separation;

—  New proposed “May Company” regulations; and

—  Partnership treated as an aggregate for Section 367(d) subsequent transfers

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ATTACHMENT

Tax M&A Update

Document ID: 2019-1003

 

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