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16 August 2019

Tax M&A Update for July 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:

—  Top-down or bottom-up? Determining constructive ownership;

—  Something’s gotta give:  NOL and charitable contribution carryovers; and

—  Justice Stevens and tax exceptionalism

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ATTACHMENT

Tax M&A Update

Document ID: 2019-1487

 

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