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24 May 2021

Tax M&A Update for April 2021

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:

—  Shareholder capacity and constructive dividends;

—  “Device” and accelerated share repurchases; and

—  Insolvent dissolving subsidiary may deduct product liability settlements.

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ATTACHMENT

Tax M&A Update

Document ID: 2021-1053

 

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