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23 January 2023

Tax M&A Update for December 2022

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:

— Excise tax guidance for the new year;

— Corporate alternative minimum tax guidance too; and

— Consolidated group members would be single shareholder for certain Subpart F/GILTI purposes.

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ATTACHMENT

Tax M&A Update

Document ID: 2023-0140

 

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